Correspondence 0001829126-24-001616 from Black Hawk Acquisition Corp (BKHA, BKHAR, BKHAU) (CIK 0002000775) (BKHA)
Black Hawk Acquisition Corp (BKHA, BKHAR, BKHAU) (CIK 0002000775)
Date: March 15, 2024 · CIK: 0002000775 · Accession: 0001829126-24-001616
AI Filing Summary & Sentiment
File numbers found in text: 333-276857
Letter
Black Hawk Acquisition Corporation
Black Hawk Plaza Circle, Suite 166
Danville, CA 94506
March 15, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
F Street N.E.
Washington, D.C. 20549
Re: Black Hawk Acquisition Corporation
Registration Statement on Form S-1
File No. 333-276857
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Black Hawk Acquisition Corporation, hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 Eastern Time, on Tuesday, March 19, 2024, or as soon as practicable thereafter.
Very truly yours,
Black Hawk Acquisition Corporation
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CORRESP 1 filename1.htm Black Hawk Acquisition Corporation 4125 Black Hawk Plaza Circle, Suite 166 Danville, CA 94506 March 15, 2024 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Re: Black Hawk Acquisition Corporation Registration Statement on Form S-1 File No. 333-276857 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Black Hawk Acquisition Corporation, hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 Eastern Time, on Tuesday, March 19, 2024, or as soon as practicable thereafter. Very truly yours, Black Hawk Acquisition Corporation By: /s/ Kent Kaufman Kent Kaufman Chief Executive Officer