Correspondence 0001213900-25-004595 from Columbus Acquisition Corp/Cayman Islands (COLA, COLAU) (CIK 0002028201) (COLA)
Columbus Acquisition Corp/Cayman Islands (COLA, COLAU) (CIK 0002028201)
Date: Jan. 17, 2025 · CIK: 0002028201 · Accession: 0001213900-25-004595
AI Filing Summary & Sentiment
File numbers found in text: 333-283278
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CORRESP
1
filename1.htm
January 17, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate and Construction
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Benjamin Holt and Ronald E. Alper
Re: Columbus Acquisition Corp/Cayman
Islands
Registration Statement on Form S-1, as amended (File No. 333-283278)
Request for Acceleration of Effectiveness
Dear Mr. Holt
and Mr. Alper:
In accordance with Rule
461 under the Securities Act of 1933, as amended (the “Act”), A.G.P./ALLIANCE GLOBAL PARTNERS, as representative of the several
underwriters, hereby joins Columbus Acquisition Corp (the “Company”) in requesting that the Securities and Exchange Commission
take appropriate action to cause the Registration Statement to become effective on January 22, 2025, at 5:00 p.m., Eastern Time, or as
soon thereafter as practicable, or at such other time as the Company or its outside counsel, Robinson & Cole LLP, request by telephone
that such Registration Statement be declared effective.
Pursuant to
Rule 460 under the Securities Act, we, as representative of the underwriters, wish to advise you that there will be distributed to each
underwriter, 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 several underwriters
are aware of their obligations under and confirm that they are complying with the provisions of Rule 15c2-8 under the Securities Exchange
Act of 1934, as amended, including the delivery requirement contained in such Rule.
Very truly yours,
A.G.P./ALLIANCE GLOBAL PARTNERS
By:
/s/ Thomas J. Higgins
Name:
Thomas J. Higgins
Title:
Managing Director
CC: Huan Lou, Esq.
Sichenzia Ross Ference
Carmel LLP