Correspondence 0001193125-23-243679 from Pershing Square SPARC Holdings, Ltd./DE (CIK 0001895582)
Pershing Square SPARC Holdings, Ltd./DE (CIK 0001895582)
Date: Sept. 27, 2023 · CIK: 0001895582 · Accession: 0001193125-23-243679
AI Filing Summary & Sentiment
File numbers found in text: 333-261376
Letter
Jefferies LLC
520 Madison Avenue
New York, New York 10022
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 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned hereby joins in the request of Pershing Square SPARC Holdings, Ltd. 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. Washington D.C. time on September 29, 2023, or as soon thereafter as practicable, or at such other time as the registrant or its counsel may request by telephone call to the Staff of the Division of Corporation Finance of the Securities and Exchange Commission.
* * *
[Signature Page Follows]
JEFFERIES LLC
By:
/s/ Tina Pappas
Name: Tina Pappas
Title: Managing Director
[Signature Page to Jefferies’ Acceleration Request for Pershing Square SPARC Holdings, Ltd.]
Show Raw Text
CORRESP 1 filename1.htm CORRESP Jefferies LLC 520 Madison Avenue New York, New York 10022 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 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned hereby joins in the request of Pershing Square SPARC Holdings, Ltd. 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. Washington D.C. time on September 29, 2023, or as soon thereafter as practicable, or at such other time as the registrant or its counsel may request by telephone call to the Staff of the Division of Corporation Finance of the Securities and Exchange Commission. * * * [Signature Page Follows] JEFFERIES LLC By: /s/ Tina Pappas Name: Tina Pappas Title: Managing Director [Signature Page to Jefferies’ Acceleration Request for Pershing Square SPARC Holdings, Ltd.]