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Correspondence 0001213900-24-050363 from Centurion Acquisition Corp. (ALF, ALFUU, ALFUW) (CIK 0002010930) (ALF)

Centurion Acquisition Corp. (ALF, ALFUU, ALFUW) (CIK 0002010930)
Date: June 6, 2024 · CIK: 0002010930 · Accession: 0001213900-24-050363

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File numbers found in text: 333-279638

Date
June 6, 2024
Author
CANTOR FITZGERALD & CO.
Form
CORRESP
Company
Centurion Acquisition Corp. (ALF, ALFUU, ALFUW) (CIK 0002010930)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Pearlyne Paulemon Registration Statement on Form S-1 Filed May 22, 2024, as amended File No. 333-279638

Re: Centurion Acquisition Corp.

Dear Ms. Paulemon:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), the undersigned hereby joins in the request of Centurion Acquisition Corp. 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. Eastern Time on June 10, 2024, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

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,
CANTOR FITZGERALD & CO.

Show Raw Text
CORRESP
1
filename1.htm

June 6, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549

Attention: Pearlyne Paulemon

 Re: Centurion Acquisition Corp.

Registration Statement on Form S-1

Filed May 22, 2024, as amended

File No. 333-279638

Dear Ms. Paulemon:

Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the “Act”), the undersigned hereby joins in the request of Centurion Acquisition Corp.
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.
Eastern Time on June 10, 2024, or as soon thereafter as practicable.

Pursuant to Rule 460 of the
General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or
dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary
prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

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,

    CANTOR FITZGERALD & CO.

    By:
    /s/ David batalion

    Name:
    David Batalion

    Title:
    Managing Director, Investment Banking

[Signature Page to UW Acceleration Request]