ADARA ACQUISITION CORP.

211 East Blvd.

Charlotte, NC 28203

 

December 8, 2022

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Adara Acquisition Corp.

    Registration Statement on Form S-4, as amended
    File No. 333-266098

    Request for Acceleration

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Adara Acquisition Corp. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-266098), as amended (the “Registration Statement”), so that it may become effective at 4:30 p.m., Eastern time, on December 12, 2022, or as soon thereafter as practicable.

 

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Very truly yours,

 

ADARA ACQUISITION CORP.  

     
  By: /s/ Thomas Finke
   

Name: Thomas Finke

Title: Chief Executive Officer