Correspondence 0001104659-23-105159 from Spark I Acquisition Corp (SPKL, SPKLU, SPKLW) (CIK 0001884046) (SPKL)
Spark I Acquisition Corp (SPKL, SPKLU, SPKLW) (CIK 0001884046)
Date: Sept. 29, 2023 · CIK: 0001884046 · Accession: 0001104659-23-105159
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File numbers found in text: 333-273176
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CORRESP
1
filename1.htm
September 29, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey Gabor
Re: Spark I Acquisition Corporation
Registration Statement on Form S-1
Filed July 7, 2023, as amended
File No. 333-273176
Dear Mr. Gabor:
Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “Act”), the undersigned hereby joins in the request of Spark I Acquisition Corporation 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. Eastern
Time on September 29, 2023, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and
Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or dealer, who is reasonably
anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears
to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned advises that it has complied and
will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
* * *
[Signature Page Follows]
Very truly yours,
CANTOR FITZGERALD & CO.
By:
/s/ David batalion
Name:
David Batalion
Title:
Managing Director, Investment Banking
[Signature Page to UW Acceleration Request]