Correspondence 0001213900-25-041885 from Align Alternative Access Fund (CIK 0002026675)
Align Alternative Access Fund (CIK 0002026675)
Date: May 12, 2025 · CIK: 0002026675 · Accession: 0001213900-25-041885
AI Filing Summary & Sentiment
File numbers found in text: 333-283452, 811-24029
Letter
Division of Investment Management U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Align Alternative Access Fund: File Nos. 333-283452; 811-24029
Dear Mr. Szilagyi:
On May 5, 2025, Align Alternative Access Fund (the “Registrant” or the “Trust”) filed an Amended Registration Statement on Form N-2 with the U.S. Securities and Exchange Commission. You provided comment on May 6, 2025. Below, please find your comment and the Registrant’s responses, which the Registrant has authorized Squire Patton Boggs (US) LLP to make on its behalf. Unless otherwise indicated, capitalized terms used below have the meaning ascribed to them in the Amendment. Please note that added language is in italics and deleted language appears struck through.
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM COMMENT
1. Comment: The Consent of Independent Registered Public Accounting Firm states that its report of the Registrant “which are included in Form N-CSR for the period ended March 20, 2025”. This statement is not correct as there was no Form N-CSR filing. Please include a revised Consent of Independent Registered Public Accounting Firm which omits the incorrect statement.
Response: The incorrect statement has been omitted from the revised Consent of Independent Registered Public Accounting Firm in the amended Form N-2 filing.
Over 40 Offices across 4 Continents
Squire Patton Boggs (US) LLP is part of the international legal practice Squire Patton Boggs, which operates worldwide through a number of separate legal entities.
Please visit squirepattonboggs.com for more information.
Squire Patton Boggs (US) LLP
Via E-Mail Szilagyzibr@SEC.GOV
Mr. Szilagi
May 12, 2025
If you have any questions concerning this request, please contact the undersigned at +1.513.361.1249.
Best regards,
/s/ Cassandra W. Borchers
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CORRESP
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filename1.htm
Squire Patton Boggs (US) LLP
201 E. Fourth St., Suite 1900
Cincinnati, Ohio 45202
O +1
513 361 1200
F +1
513 361 1201
squirepattonboggs.com
Cassandra W. Borchers
T +1
513 361 1200
cassandra.borchers@squirepb.com
May 12, 2025
Via E-Mail and EDGAR CORRESPONDENCE
Mr. Brian Szilagyi
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Align Alternative Access Fund: File Nos. 333-283452; 811-24029
Dear Mr. Szilagyi:
On May 5, 2025, Align Alternative Access Fund
(the “Registrant” or the “Trust”) filed an Amended Registration Statement on Form N-2 with the U.S. Securities
and Exchange Commission. You provided comment on May 6, 2025. Below, please find your comment and the Registrant’s responses, which
the Registrant has authorized Squire Patton Boggs (US) LLP to make on its behalf. Unless otherwise indicated, capitalized terms used below
have the meaning ascribed to them in the Amendment. Please note that added language is in italics and deleted language appears struck
through.
CONSENT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM COMMENT
1. Comment: The Consent of Independent Registered Public Accounting Firm states that its report of
the Registrant “which are included in Form N-CSR for the period ended March 20, 2025”. This statement is not correct as there
was no Form N-CSR filing. Please include a revised Consent of Independent Registered Public Accounting Firm which omits the incorrect
statement.
Response: The incorrect statement has
been omitted from the revised Consent of Independent Registered Public Accounting Firm in the amended Form N-2 filing.
Over 40 Offices across 4 Continents
Squire Patton Boggs (US) LLP is part of the international legal practice
Squire Patton Boggs, which operates worldwide through a number of separate legal entities.
Please visit squirepattonboggs.com for more information.
Squire Patton Boggs (US) LLP
Via E-Mail Szilagyzibr@SEC.GOV
Mr. Szilagi
May 12, 2025
If you have any questions concerning this request,
please contact the undersigned at +1.513.361.1249.
Best regards,
/s/ Cassandra W. Borchers
Cassandra W. Borchers
Partner
CC:
Ashley Vroman-Lee
Charles Failla