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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

AI Filing Summary & Sentiment

File numbers found in text: 333-273176

Date
September 29, 2023
Author
CANTOR FITZGERALD & CO.
Form
CORRESP
Company
Spark I Acquisition Corp (SPKL, SPKLU, SPKLW) (CIK 0001884046)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Jeffrey Gabor Registration Statement on Form S-1 Filed July 7, 2023, as amended File No. 333-273176

Re: Spark I Acquisition Corporation

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.

Show Raw Text
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]