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Correspondence 0001213900-24-103389 from Shepherd Ave Capital Acquisition Corp (SPHA, SPHAU) (CIK 0002030829) (PGAC)

Shepherd Ave Capital Acquisition Corp (SPHA, SPHAU) (CIK 0002030829)
Date: Nov. 27, 2024 · CIK: 0002030829 · Accession: 0001213900-24-103389

AI Filing Summary & Sentiment

File numbers found in text: 333-280986

Date
November 27, 2024
Author
/s/ William W. Snyder
Form
CORRESP
Company
Shepherd Ave Capital Acquisition Corp (SPHA, SPHAU) (CIK 0002030829)

Letter

Via Edgar Division of Corporation Finance Office of Real Estate and Construction Washington, D.C., 20549 Re: Shepherd Ave Capital Acquisition Corporation Registration Statement on Form S-1, as amended (File No. 333-280986) Request for Acceleration of Effectiveness

Dear Mr. Regan:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Shepherd Ave Capital Acquisition Corporation hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1, as amended be accelerated to, and that the Registration Statement becomes effective at 4:00 p.m., Eastern Time, on December 2, 2024, or as soon thereafter as practicable.

Very truly yours,
By:
/s/ William W. Snyder

Show Raw Text
CORRESP
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filename1.htm

SHEPHERD AVE CAPITAL ACQUISITION CORPORATION

November 27, 2024

Via Edgar

Ruairi Regan

Division of Corporation Finance

Office of Real Estate and Construction

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

    Re:
    Shepherd Ave Capital Acquisition Corporation

    Registration Statement on Form S-1, as amended (File No. 333-280986)

    Request for Acceleration of Effectiveness

Dear Mr. Regan:

In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Shepherd Ave Capital Acquisition Corporation hereby
requests that the effectiveness of the above-referenced Registration Statement on Form S-1, as amended be accelerated to, and that
the Registration Statement becomes effective at 4:00 p.m., Eastern Time, on December 2, 2024, or as soon thereafter as practicable.

    Very truly yours,

    By:
    /s/ William W. Snyder

    William W. Snyder

    Chief Executive Officer

    CC:
    Arila E. Zhou, Esq.

    Robinson & Cole LLP