Sidus Space, Inc.

150 N. Sykes Creek Pkwy, Suite 200

Merritt Island, FL 32953


April 10, 2023



United States Securities

and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


Attention: Mary Anne Graham


  Re: Sidus Space, Inc.
    Form S-1
    File No. 333-270850


Ladies and Gentlemen:


Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Sidus Space, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 5:00 p.m., Eastern Daylight Time, on Wednesday, April 12, 2023, or as soon thereafter as practicable.


Please notify Jeffrey Fessler of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3067 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.


  Thank you,
  By: /s/ Carol Craig
  Name: Carol Craig
  Title: Chief Executive Officer