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SEC Comment Letter 0000000000-23-009987 to 26 Capital Acquisition Corp. (CIK 0001822912)

26 Capital Acquisition Corp. (CIK 0001822912)
Date: Sept. 8, 2023 · CIK: 0001822912 · Accession: 0000000000-23-009987

AI Filing Summary & Sentiment

File numbers found in text: 001-39900

Date
September 8, 2023
Author
Not clearly detected
Form
UPLOAD
Company
26 Capital Acquisition Corp. (CIK 0001822912)

Letter

United States securities and exchange commission logo September 8, 2023 Jason Ader Chief Executive Officer 26 Capital Acquisition Corp. OfficeEdge Miami 701 Brickell Avenue, Suite 1550 Miami, Florida 33131 Re:26 Capital Acquisition Corp. Form 8-K filed August 11, 2023 File No. 001-39900 Dear Jason Ader: We issued a comment to you on the above captioned filing on August 14, 2023. As of the date of this letter, this comment remains outstanding and unresolved. We expect you to provide a complete, substantive response to this comment by September 22, 2023. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact William Demarest at 202-551-3432 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction

Show Raw Text
United States securities and exchange commission logo
September 8, 2023
Jason Ader
Chief Executive Officer
26 Capital Acquisition Corp.
OfficeEdge Miami
701 Brickell Avenue, Suite 1550
Miami, Florida 33131
Re:26 Capital Acquisition Corp.
Form 8-K filed August 11, 2023
File No. 001-39900
Dear Jason Ader:
            We issued a comment to you on the above captioned filing on August 14, 2023.  As of
the date of this letter, this comment remains outstanding and unresolved.  We expect you to
provide a complete, substantive response to this comment by September 22, 2023.
            If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing and your disclosure.  Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filing, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
            Please contact William Demarest at 202-551-3432 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction