Correspondence 0001683168-24-001984 from AC Partners, Inc. (ACPS) (CIK 0001133116) (ACPS)

AC Partners, Inc. (ACPS) (CIK 0001133116)
Date: April 1, 2024 · CIK: 0001133116 · Accession: 0001683168-24-001984

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AI Filing Summary & Sentiment

File numbers found in text: 024-12395

Date

April 1, 2024

Author

/s/ Donald Keer

Form

CORRESP

Company

AC Partners, Inc. (ACPS) (CIK 0001133116)

Letter

United States Securities and Exchange Commission Division of Corporate Finance Office of Real Estate & Construction AC Partners, Inc. Additional Information Amendment No. 3 Filed March 19, 2024 File No. 024-12395

Re:

Dear Ms. Paulemon and Ms. Howell:

AC Partners, Inc. (AC Partners) is submitting this correspondence in order to provide additional information. Attached is a copy of the State of Georgia Blue Sky Law Securities filing and the Attorney Opinion Letter concerning the Offering.

In addition the Company had typographical errors referencing the State of Nevada which is the state of incorporation and the State of Florida which is the state of operation. These errors were identified and corrected.

You may contact me at 215-962-9378 if you have questions regarding the responses to your comments on the financial statements and related matters. We respectfully request an expedited review of this comment.

Sincerely,
/s/ Donald Keer

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CORRESP
1
filename1.htm

April 1, 2024

United States Securities and Exchange Commission

Division of Corporate Finance

Office of Real Estate & Construction

Washington, DC 20549

    ATTN:
    Ms. Pearlyne Paulemon

    Ms. Pam Howell

    Re:

    AC Partners, Inc.

    Additional Information

    Amendment No. 3 Filed March 19, 2024

    File No. 024-12395

Dear Ms. Paulemon and Ms. Howell:

AC Partners, Inc. (AC Partners) is submitting
this correspondence in order to provide additional information. Attached is a copy of the State of Georgia Blue Sky Law Securities filing
and the Attorney Opinion Letter concerning the Offering.

In addition the Company had typographical
errors referencing the State of Nevada which is the state of incorporation and the State of Florida which is the state of operation. These
errors were identified and corrected.

You may contact me at 215-962-9378 if you
have questions regarding the responses to your comments on the financial statements and related matters. We respectfully request an expedited
review of this comment.

    Sincerely,

    /s/ Donald Keer

    Donald R. Keer, Esq.

3663 Greenwood Circle, Chalfont,
Pennsylvania 18914

215-962-9378

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