Correspondence 0001213900-22-073622 from 26 Capital Acquisition Corp. (CIK 0001822912)
26 Capital Acquisition Corp. (CIK 0001822912)
Date: Nov. 18, 2022 · CIK: 0001822912 · Accession: 0001213900-22-073622
AI Filing Summary & Sentiment
File numbers found in text: 001-39900
Letter
Division of Corporation Finance Office of Real Estate and Construction Attention: Re: 26 Capital Acquisition Corp. Schedule Pre 14A, filed October 25, 2022 File No. 001-39900
Dear Mr. Holt and Mr. Lopez:
On behalf of our client, 26 Capital Acquisition Corp, a Delaware corporation (the “Company”), we submit to the staff (the “Staff”) of the U.S. Securities and Exchange Commission this letter setting forth the Company’s response to the comments discussed in a conference call between the Staff and certain attorneys at our law firm, Ellenoff Grossman & Schole LLP, on November 17, 2022.
We summarize the Staff comments as follows:
● The Company’s plans with respect to the conversion of the investments in the Company’s trust account should be stated more clearly
In response to the Staff comments, we have revised the preliminary proxy statement to address each of the above matters, and are filing revised pages herewith for the review of the staff.
We appreciate the willingness of the Staff to communicate its comments in the conference call, and ask that you advise if the Staff has any further comments.
Very truly yours,
/s/ Jonathan Deblinger
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November 18, 2022
Division of Corporation Finance
Office of Real Estate and Construction
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Benjamin Holt
James Lopez
Re:
26 Capital Acquisition Corp.
Schedule Pre 14A, filed October 25, 2022
File No. 001-39900
Dear Mr. Holt and Mr. Lopez:
On behalf of our client, 26 Capital Acquisition Corp, a Delaware corporation
(the “Company”), we submit to the staff (the “Staff”) of the U.S. Securities and Exchange Commission this letter
setting forth the Company’s response to the comments discussed in a conference call between the Staff and certain attorneys at our
law firm, Ellenoff Grossman & Schole LLP, on November 17, 2022.
We summarize the Staff comments as follows:
●
The Company’s plans with respect to the conversion of the investments in the Company’s trust account should be stated more clearly
In response to the Staff comments, we have revised the preliminary
proxy statement to address each of the above matters, and are filing revised pages herewith for the review of the staff.
We appreciate the willingness of the Staff to communicate its comments
in the conference call, and ask that you advise if the Staff has any further comments.
Very truly yours,
/s/ Jonathan Deblinger
Jonathan Deblinger, Esq.
Ellenoff Grossman & Schole LLP