20220114:092306 0001214659-21-013054 CORRESP 1 20211213 Ault Disruptive Technologies Corp 0001864032 6770 862279256 DE 1231 CORRESP 11411 SOUTHERN HIGHLANDS PKWY 240 LAS VEGAS NV 89141 (949) 444-5464 11411 SOUTHERN HIGHLANDS PKWY 240 LAS VEGAS NV 89141 CORRESP 1 filename1.htm A.G.P. / Alliance Global Partners 590 Madison Avenue, 28th Floor New York, NY 10022 December 13, 2021 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Re: Ault Disruptive Technologies Corporation Registration Statement on Form S-1 File No. 333-260825 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as representative of the underwriters of the proposed public offering of securities of Ault Disruptive Technologies Corporation (the “Company”), hereby join the Company’s request that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time, on Wednesday, December 15, 2021, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Pursuant to Rule 460 under the Securities Act, we, as representative of the underwriters, wish to advise you that there will be distributed to each underwriter, who is reasonably anticipated to participate in the distribution of the securities, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned advises that it has complied and will continue to comply, and that it has been informed by the participating underwriters that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. Very truly yours, A.G.P./ Alliance Global Partners By: /s/ Thomas Higgins Name: Thomas Higgins Title: Managing Director