SEC Comment Letter for PANTAGES CAPITAL ACQUISITION Corp (PGAC, PGACR, PGACU) (CIK 0002030829) (PGAC) — Apr 24, 2026
PANTAGES CAPITAL ACQUISITION Corp (PGAC, PGACR, PGACU) (CIK 0002030829)
Date: April 24, 2026 · CIK: 0002030829 · Accession: 0000000000-26-004229
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-42425
Letter
April 24, 2026 William W. Snyder Chief Executive Officer Pantages Capital Acquisition Corporation 221 W 9th St, #859 Wilmington, Delaware 19801 Re: Pantages Capital Acquisition Corporation Form 10-K for the Fiscal Year ended December 31, 2025 Filed March 9, 2026 File No. 001-42425 Dear William W. Snyder: We have reviewed your filing and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Fiscal Year ended December 31, 2025 Exhibits 31.1 and 31.2, page 1 1. The officer certifications at Exhibits 31.1 and 31.2 omit the language concerning internal control over financial reporting that is prescribed by Item 601(b)(31) of Regulation S-K for the introductory portion of paragraph 4 and paragraph 4(b).
Please amend the Form 10-K to include certifications having all of the required language about internal control over financial reporting. You may elect to limit content within the amendment under these circumstances to the cover page, an explanatory note, signature page, and certifications as outlined in CFI 246.13 (f/k/a C&DI 246.13).
You may view CFI 246.13 at the following website address: https://www.sec.gov/rules- regulations/staff-guidance/corporation-finance-interpretations/regulation-s-k
We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
April 24, 2026 Page 2 action by the staff. Please contact Yolanda Guobadia at 202-551-3562 or Jenifer Gallagher at 202-551-3706 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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April 24, 2026
William W. Snyder
Chief Executive Officer
Pantages Capital Acquisition Corporation
221 W 9th St, #859
Wilmington, Delaware 19801
Re: Pantages Capital Acquisition Corporation
Form 10-K for the Fiscal Year ended December 31, 2025
Filed March 9, 2026
File No. 001-42425
Dear William W. Snyder:
We have reviewed your filing and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Fiscal Year ended December 31, 2025
Exhibits 31.1 and 31.2, page 1
1. The officer certifications at Exhibits 31.1 and 31.2 omit the language concerning internal
control over financial reporting that is prescribed by Item 601(b)(31) of Regulation S-K
for the introductory portion of paragraph 4 and paragraph 4(b).
Please amend the Form 10-K to include certifications having all of the required language
about internal control over financial reporting. You may elect to limit content within the
amendment under these circumstances to the cover page, an explanatory note, signature
page, and certifications as outlined in CFI 246.13 (f/k/a C&DI 246.13).
You may view CFI 246.13 at the following website address: https://www.sec.gov/rules-
regulations/staff-guidance/corporation-finance-interpretations/regulation-s-k
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
April 24, 2026
Page 2
action by the staff.
Please contact Yolanda Guobadia at 202-551-3562 or Jenifer Gallagher at 202-551-3706
if you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation