The present communication will show experiments performed with an acoustic levitator capable of trapping individual solid particles of different sizes (preferably in the range between 0.1 - 5 mm), shapes, and chemical properties in air. The levitator offers significant advantages over conventional handling approaches for particulate matter as it just requires picking up the desired particle, place it in the levitation device, and performing fine adjustment to bring the particle to the focal point of the laser beam. Single-shot or accumulative shots can be performed depending on the laser energy required, allowing the recording of excellent signal-to-noise ratio LIBS spectra.