United States securities and exchange commission logo




                                                                                
                     May 31, 2023

       James Crossen
       Chief Financial Officer
       Acropolis Infrastructure Acquisition Corp.
       9 West 57th Street, 43rd Floor
       New York, NY 10019

                                                        Re: Acropolis 
Infrastructure Acquisition Corp.
                                                            Preliminary Proxy 
Statement on Schedule 14A
                                                            Filed May 22, 2023
                                                            File No. 001-40584

       Dear James Crossen:

              We have completed our review of your filing. We remind you that 
the company and its
       management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.



                                                                                
                     Sincerely,

                                                                                
                     Division of Corporation Finance
                                                                                
                     Office of Real Estate & Construction
       cc:                                              Brian M. Janson