DevvStream Corp. — Regulatory Filings 2021

Oct 25, 2021

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Focus Impact Acquisition Corp. 250 Park Avenue, Ste. 911

New York, NY, 10177

October 25, 2021

VIA EDGAR

Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Cara Wirth

Re: Focus Impact Acquisition Corp. Registration Statement on Form S-1 File No. 333-255448

Ms. Wirth:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Focus Impact Acquisition Corp. (the “ Company ”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on October 27, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.

Please contact Peter S. Seligson at (212) 446-4756 of Kirkland & Ellis LLP as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Sincerely,
/s/ Carl Stanton
Carl Stanton
Chief Executive Officer