Sidus Space, Inc.

150 N. Sykes Creek Pkwy

Suite 200

Merritt Island, FL 32953


April 17, 2023



United States Securities

and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


Attention: Mary Anne Graham


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


Ladies and Gentlemen:


Sidus Space, Inc. (the “Company”) hereby respectfully withdraws its request, dated April 14, 2023, 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 Tuesday, April 18, 2023. The Company intends to submit a revised acceleration request at a later date.


Please notify Jeffrey Fessler of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3067 if there are any question with respect to this request.


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