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                              January 6, 2023

       Edward J. Wegel
       Chief Executive Officer
       Talon 1 Acquisition Corp.
       2333 Ponce De Leon Blvd.
       Suite 630
       Coral Gables, FL 33134

                                                        Re: Talon 1 Acquisition 
Corp
                                                            Preliminary Proxy 
Statement on Schedule 14A
                                                            Filed December 30, 
2022
                                                            File No. 001-41001

       Dear Edward J. Wegel:

              We have reviewed your filing and have the following comment. In 
our comment, we may
       ask you to provide us with information so we may better understand your 
disclosure.

              Please respond to this comment within ten business days by 
providing the requested
       information or advise us as soon as possible when you will respond. If 
you do not believe our
       comment applies to your facts and circumstances, please tell us why in 
your response.

                                                        After reviewing your 
response to this comment, we may have additional comments.

       Preliminary Proxy Statement on Schedule 14A

       General

   1.                                                   With a view toward 
disclosure, please tell us whether your sponsor is, is controlled by, or
                                                        has substantial ties 
with a non-U.S. person. If so, also include risk factor disclosure that
                                                        addresses how this fact 
could impact your ability to complete your initial business
                                                        combination. For 
instance, discuss the risk to investors that you may not be able to
                                                        complete an initial 
business combination with a U.S. target company should the
                                                        transaction be subject 
to review by a U.S. government entity, such as the Committee on
                                                        Foreign Investment in 
the United States (CFIUS), or ultimately prohibited. Disclose that
                                                        as a result, the pool 
of potential targets with which you could complete an initial business
                                                        combination may be 
limited. Further, disclose that the time necessary for government
                                                        review of the 
transaction or a decision to prohibit the transaction could prevent you from
                                                        completing an initial 
business combination and require you to liquidate. Disclose the
                                                        consequences of 
liquidation to investors, such as the losses of the investment
 Edward J. Wegel
Talon 1 Acquisition Corp.
January 6, 2023
Page 2
      opportunity in a target company, any price appreciation in the combined 
company, and the
      warrants, which would expire worthless.
        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.

       Please contact Victor Rivera Melendez at 202-551-4182 or Pam Howell at 
202-551-3357
with any questions.



                                                          Sincerely,
FirstName LastNameEdward J. Wegel
                                                          Division of 
Corporation Finance
Comapany NameTalon 1 Acquisition Corp.
                                                          Office of Real Estate 
& Construction
January 6, 2023 Page 2
cc:       Jeffrey R. Shuman, Esq.
FirstName LastName