20220114:092307 0001214659-21-013051 CORRESP 5 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 [[Image Removed]] [[Image Removed]] EMAIL: SFeldman@olshanlaw.com DIRECT DIAL: 212.451.2234 December 13, 2021 VIA EMAIL AND EDGAR U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Patrick Costello and Pam Long Division of Corporation Finance Office of Real Estate & Construction Re: Ault Disruptive Technologies Corporation Registration Statement on Form S-1 (No. 333-260825) Registration Statement on Form 8-A (No. 001- ) Ladies and Gentlemen: On behalf of Ault Disruptive Technologies Corporation (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Registration Statements to 4:00 p.m., Eastern time, on Wednesday, December 15, 2021, or as soon as possible thereafter. Please advise the undersigned of the effectiveness of the Registration Statements. Very truly yours, /s/ Spencer G. Feldman Spencer G. Feldman cc: Mr. William B. Horne Henry C.W. Nisser, Esq. [[Image Removed]] [[Image Removed]] Ault Disruptive Technologies Corporation 11411 Southern Highlands Parkway, Suite 240 Las Vegas, Nevada 89141 December 13, 2021 U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Patrick Costello and Pam Long Division of Corporation Finance Office of Real Estate & Construction Re: Ault Disruptive Technologies Corporation Registration Statement on Form S-1 (No. 333-260825) Registration Statement on Form 8-A (No. 001- ) Ladies and Gentlemen: Ault Disruptive Technologies Corporation hereby requests that the effectiveness of the above-referenced Registration Statements be accelerated so that they will become effective at 4:00 p.m., Eastern time, on Wednesday, December 15, 2021, or as soon as possible thereafter. Very truly yours, Ault Disruptive Technologies Corporation By: /s/ Henry C.W. Nisser Henry C.W. Nisser President and General Counsel