December 30, 2024

Carol Craig
Chief Executive Officer
Sidus Space Inc.
50 N. Sykes Creek Parkway, Suite 200
Merritt Island, FL 32953

       Re: Sidus Space Inc.
           Registration Statement on Form S-3
           Filed December 23, 2024
           File No. 333-284030
Dear Carol Craig:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Matthew Derby at 202-551-3334 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology