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Correspondence 0001213900-24-086306 from Cohen Circle Acquisition Corp. I (CCIR, CCIRU) (CIK 0001894176)

Cohen Circle Acquisition Corp. I (CCIR, CCIRU) (CIK 0001894176)
Date: Oct. 8, 2024 · CIK: 0001894176 · Accession: 0001213900-24-086306

AI Filing Summary & Sentiment

File numbers found in text: 333-282271

Date
October 8, 2024
Author
/s/ R. Maxwell Smeal
Form
CORRESP
Company
Cohen Circle Acquisition Corp. I (CCIR, CCIRU) (CIK 0001894176)

Letter

VIA EDGAR Cohen Circle Acquisition Corp. I Registration Statement on Form S-1 Filed September 20, 2024, as amended File No. 333-282271

Dear Ms. Brown and Ms. Dorin:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cohen Circle Acquisition Corp. I (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:45PM eastern time on Thursday, October 10, 2024, or as soon as practicable thereafter.

Very truly yours,
/s/ R. Maxwell Smeal

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CORRESP
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Cohen Circle Acquisition Corp. I

2929 Arch Street, Suite 1703

Philadelphia, PA 19104

October 8, 2024

VIA EDGAR

Cheryl Brown and Karina Dorin

U.S. Securities and Exchange Commission

100 F Street, N. E.

Washington, D.C. 20549

    Re:

    Cohen Circle Acquisition Corp. I

    Registration Statement on Form S-1

    Filed September 20, 2024, as amended

    File No. 333-282271

Dear Ms. Brown and Ms. Dorin:

Pursuant to Rule 461 under the Securities Act of 1933,
as amended, Cohen Circle Acquisition Corp. I (the “Registrant”) hereby requests acceleration of effectiveness of the above
referenced Registration Statement so that it will become effective at 4:45PM eastern time on Thursday, October 10, 2024, or as soon as
practicable thereafter.

    Very truly yours,

    /s/ R. Maxwell Smeal

    R. Maxwell Smeal

Chief Financial Officer and Secretary