Correspondence 0001213900-23-047996 from ESH Acquisition Corp. (ESHA, ESHAR) (CIK 0001918661) (ESHA)
ESH Acquisition Corp. (ESHA, ESHAR) (CIK 0001918661)
Date: June 12, 2023 · CIK: 0001918661 · Accession: 0001213900-23-047996
AI Filing Summary & Sentiment
File numbers found in text: 333-265226
Letter
VIA EDGAR Division of Corporation Finance Registration Statement on Form S-1 Filed June 9, 2023, as amended File No. 333-265226
Re: ESH Acquisition Corp.
Dear Ms. De Lorenzo:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, as representative of several underwriters, hereby joins in the request of ESH Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4 p.m. Washington D.C. time on June 13, 2023, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that as of the date hereof, the undersigned expects to distribute approximately 400 copies of the preliminary prospectus dated June 9, 2023 to prospective underwriters and dealers, institutional investors, retail investors and others.
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,
I-BANKERS SECURITIES, INC., as
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CORRESP
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filename1.htm
June 12, 2023
VIA EDGAR
Catherine De Lorenzo
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: ESH Acquisition Corp.
Registration Statement on Form S-1
Filed June 9, 2023, as amended
File No. 333-265226
Dear Ms. De Lorenzo:
Pursuant to Rule 461 of the General Rules and Regulations under
the Securities Act of 1933, as amended (the “Act”), the undersigned, as representative of several underwriters, hereby joins
in the request of ESH Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to
permit it to become effective at 4 p.m. Washington D.C. time on June 13, 2023, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under
the Act, the undersigned advises that as of the date hereof, the undersigned expects to distribute approximately 400 copies of the preliminary
prospectus dated June 9, 2023 to prospective underwriters and dealers, institutional investors, retail investors and others.
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,
I-BANKERS SECURITIES, INC., as
representative of the several underwriters
By:
/s/ Matthew J. McCloskey
Name: Matthew J. McCloskey
Title: Head of Equity Capital Markets
[Signature Page to Underwriters’ Acceleration
Request Letter]