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
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File numbers found in text: 333-280986
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CORRESP
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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