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
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File numbers found in text: 001-39900
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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