Correspondence 0001213900-23-097743 from BLUE ROOM ACQUISITION CORP. (CIK 0001995321)
BLUE ROOM ACQUISITION CORP. (CIK 0001995321)
Date: Dec. 21, 2023 · CIK: 0001995321 · Accession: 0001213900-23-097743
AI Filing Summary & Sentiment
File numbers found in text: 333-275905
Letter
BLUE ROOM ACQUISITION CORP.
136 Madison Ave, Floors 5&6
New York, NY 10016
December 21, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, DC 20549
Attention: Catherine De Lorenzo
Re: Blue Room Acquisition Corp.
Registration Statement on Form S-1
Filed December 6, 2023, as amended
File No. 333-275905
Ms. De Lorenzo:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Blue Room Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Tuesday, December 26, 2023, or as soon as thereafter practicable.
Very truly yours,
/s/ Erick Deneb Flores Garcia
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BLUE ROOM ACQUISITION CORP.
136 Madison Ave, Floors 5&6
New York, NY 10016
December 21, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, DC 20549
Attention: Catherine De Lorenzo
Re:
Blue Room Acquisition Corp.
Registration Statement on Form S-1
Filed December 6, 2023, as amended
File No. 333-275905
Ms. De Lorenzo:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Blue Room Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 4:00 p.m. ET on Tuesday, December 26, 2023, or as soon as thereafter practicable.
Very truly yours,
/s/ Erick Deneb Flores Garcia
Erick Deneb Flores Garcia
Chief Executive Officer
cc: Ellenoff
Grossman & Schole LLP