SecProbe.io

CORRESP
1
filename1.htm

March
15, 2024

Via
Edgar

Division
of Corporation Finance

Office
of Energy & Transportation

U.S.
Securities and Exchange Commission

100
F Street, NE

Washington,
D.C., 20549

    Re:
    Black
    Hawk Acquisition Corp.

Registration
Statement on Form S-1 (File No. 333-276857)

Request
for Acceleration of Effective Date

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned
hereby join Black Hawk Acquisition Corp. in requesting that the Securities and Exchange Commission take appropriate action to cause the
Registration Statement on Form S-1 (File No. 333-276857) (the “Registration Statement”) to become effective as of 4:00
p.m., Eastern Time, March 19, 2023, or as soon thereafter as practicable.

Pursuant
to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the prospectus to
underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement.

We
have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities
Exchange Act of 1934, as amended, to the extent applicable.

    Very
    truly yours,

    EF
    Hutton LLC

    as
    representative of the underwriters

    By:
    /s/ Sam
    Fleischman

    Name:
    Sam Fleischman

    Title:
    Supervisory
    Principal