Correspondence 0001213900-24-059502 from SIM Acquisition Corp. I (SIMA, SIMAU, SIMAW) (CIK 0002014982) (SIMA)
SIM Acquisition Corp. I (SIMA, SIMAU, SIMAW) (CIK 0002014982)
Date: July 5, 2024 · CIK: 0002014982 · Accession: 0001213900-24-059502
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File numbers found in text: 333-280274
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CORRESP
1
filename1.htm
July 5, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Re: SIM Acquisition Corp. I
Registration Statement on Form S-1
File No. 333-280274
Ladies and Gentlemen:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the “Act”), the undersigned hereby joins in the request of SIM Acquisition Corp. I
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. ET on July 9, 2024, or as soon as thereafter 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 and Exchange Act of 1934, as amended.
[signature page follows]
Very
truly yours,
CANTOR
FITZGERALD & CO.
/s/
David Batalion
Name:
David Batalion
Title:
Managing Director