April 18, 2023




Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


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


Ladies and Gentlemen:


Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Boustead Securities, LLC and EF Hutton, division of Benchmark Investments, LLC, as representatives of the underwriters of the offering, hereby join the request of Sidus Space, Inc. that the effective date of the above-referenced Registration Statement on Form S-1 be declared effective at 5:00 p.m. (Washington, D.C. time) on April 20, 2023, or as soon as practicable thereafter.


In connection with this acceleration request and pursuant to Rule 460 under the Securities Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the securities, as many copies, as well as “e-red” copies of the preliminary prospectus, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.


The undersigned confirm that they have complied with and will continue to comply with, and they have been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.


  Boustead Securities, LLC
  By: /s/ Keith Moore
  Name: Keith Moore
  Title: CEO


  EF Hutton, division of Benchmark Investments, LLC
  By: /s/ Sam Fleischman
  Name: Sam Fleischman
  Title: Supervisory Principal