Giovanni Caruso Partner   345 Park Avenue New York, NY 10154

Direct    212.407.4866 Main      212.407.4000 Fax         212.937.3943 [email protected]

Via Edgar

February 22, 2016

Tom Kluck
U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Dear Mr. Kluck:

On behalf of our client, M I Acquisitions, Inc. (the “Company”), we hereby provide a response to the comments issued in a letter dated January 23, 2016 (the “Staff’s Letter”) regarding the Company’s draft Registration Statement on Form S-1 (the “Registration Statement”). Contemporaneously, we are submitting the Registration Statement via Edgar (the “Amended S-1”).

In order to facilitate the review by the Commission’s staff (the “Staff”) of the Registration Statement, we have responded, on behalf of the Company, to the comments set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff’s comments and correspond to the numbered paragraph in the Staff’s Letter.

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A limited liability partnership including professional corporations

Tom Kluck February 22, 2016   Page 2

Prospectus Summary, page 1

Stockholder approval of, or tender offer in connection with, initial business combination, page 12

Response: In response to the Staff’s comment, the Company has revised the disclosure on pages 12 and 56 of the Amended S-1.

Please call me at 212 407-4866 if you would like additional information with respect to any of the foregoing. Thank you.