Correspondence 0001193125-26-239401 from Firefly Aerospace Inc. (FLY)
Firefly Aerospace Inc.
Date: May 26, 2026 · CIK: 0001860160 · Accession: 0001193125-26-239401
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Firefly Aerospace Inc. Registration Statement on Form S-1 Filed May 26, 2026 (CIK No. 0001860160) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join in the request of Firefly Aerospace Inc. (the “Company”) that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. New York City time on Thursday, May 28, 2026 or as soon thereafter as practicable, or at such other time thereafter as the Company or its outside counsel, Kirkland & Ellis LLP, may request by telephone to the staff of the U.S. Securities and Exchange Commission. Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of securities, as many copies of the preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus. We, the undersigned, as representatives of the several underwriters, will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. * * *
Goldman Sachs & Co. LLC 200 West Street New York, New York 10282 J.P. Morgan Securities LLC 270 Park Avenue New York, New York 10017 Jefferies LLC 520 Madison Avenue New York, New York 10022 Wells Fargo Securities, LLC 500 West 33 rd Street, 14 th Floor New York, New York 10001 May 26, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549 Attention: Kristin Baldwin
Very truly yours,
Goldman Sachs & Co. LLC J.P. Morgan Securities LLC
Jefferies LLC Wells Fargo Securities, LLC
as representatives of the several underwriters
Goldman Sachs & Co. LLC
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CORRESP 1 filename1.htm CORRESP Goldman Sachs & Co. LLC 200 West Street New York, New York 10282 J.P. Morgan Securities LLC 270 Park Avenue New York, New York 10017 Jefferies LLC 520 Madison Avenue New York, New York 10022 Wells Fargo Securities, LLC 500 West 33 rd Street, 14 th Floor New York, New York 10001 May 26, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549 Attention: Kristin Baldwin Re: Firefly Aerospace Inc. Registration Statement on Form S-1 Filed May 26, 2026 (CIK No. 0001860160) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join in the request of Firefly Aerospace Inc. (the “Company”) that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. New York City time on Thursday, May 28, 2026 or as soon thereafter as practicable, or at such other time thereafter as the Company or its outside counsel, Kirkland & Ellis LLP, may request by telephone to the staff of the U.S. Securities and Exchange Commission. Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of securities, as many copies of the preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus. We, the undersigned, as representatives of the several underwriters, will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. * * * Very truly yours, Goldman Sachs & Co. LLC J.P. Morgan Securities LLC Jefferies LLC Wells Fargo Securities, LLC as representatives of the several underwriters Goldman Sachs & Co. LLC By: /s/ Ryan Cunn Name: Ryan Cunn Title: Managing Director J.P. Morgan Securities LLC By: /s/ Arun Kumarathas Name: Arun Kumarathas Title: Executive Director Jefferies LLC By: /s/ Scott Skidmore Name: Scott Skidmore Title: Managing Director Wells Fargo Securities, LLC By: /s/ Christie MacDonald Name: Christie MacDonald Title: Managing Director