Correspondence 0001193125-23-243672 from Pershing Square SPARC Holdings, Ltd./DE (CIK 0001895582)
Pershing Square SPARC Holdings, Ltd./DE (CIK 0001895582)
Date: Sept. 27, 2023 · CIK: 0001895582 · Accession: 0001193125-23-243672
AI Filing Summary & Sentiment
File numbers found in text: 333-261376
Letter
Pershing Square SPARC Holdings, Ltd.
787 Eleventh Avenue, 9th Floor
New York, NY 10019
September 27, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Re:
Pershing Square SPARC Holdings, Ltd.
Registration Statement on Form S-1
Filed November 26, 2021, as amended
File No. 333-261376
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Pershing Square SPARC Holdings, Ltd. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern Time on Friday, September 29, 2023, or as soon as thereafter practicable.
Very truly yours,
/s/ William A. Ackman
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CORRESP 1 filename1.htm CORRESP Pershing Square SPARC Holdings, Ltd. 787 Eleventh Avenue, 9th Floor New York, NY 10019 September 27, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporate Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549 Re: Pershing Square SPARC Holdings, Ltd. Registration Statement on Form S-1 Filed November 26, 2021, as amended File No. 333-261376 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Pershing Square SPARC Holdings, Ltd. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern Time on Friday, September 29, 2023, or as soon as thereafter practicable. Very truly yours, /s/ William A. Ackman William A. Ackman Chief Executive Officer cc: Cadwalader, Wickersham & Taft LLP White & Case LLP