SEC Company Response from PANTAGES CAPITAL ACQUISITION Corp (PGAC, PGACR, PGACU) (CIK 0002030829) (PGAC) — Apr 29, 2026
PANTAGES CAPITAL ACQUISITION Corp (PGAC, PGACR, PGACU) (CIK 0002030829)
Date: April 29, 2026 · CIK: 0002030829 · Accession: 0001213900-26-049309
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-42425
Referenced dates: April 24, 2026
Letter
PANTAGES CAPITAL ACQUISITION CORPORATION
April 29, 2026
VIA EMAIL
Division of Corporation Finance
Office of Energy & Transportation
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-6010
Re:
Pantages Capital Acquisition Corporation
Form 10-K for the Fiscal Year ended December 31, 2025
Filed March 9, 2026
File No. 001-42425
Ladies and Gentlemen:
This letter is in response to the letter dated April 24, 2026 from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) addressed to Pantages Capital Acquisition Corporation (the “Company,” “we,” and “our”). For ease of reference, we have recited the Commission’s comments in this response and numbered them accordingly.
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
Response: We respectfully advise the Staff that we have amended the Form 10-K for the fiscal year ended December 31, 2025 to include revised certifications as required, which is being filed to accompany this letter.
We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Arila Zhou, Esq., of Robinson & Cole LLP, at (212) 451-2908.
[Signature Page Follows]
Very truly yours,
By:
/s/ William W. Snyder
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PANTAGES CAPITAL ACQUISITION CORPORATION
April 29, 2026
VIA EMAIL
Division of Corporation Finance
Office of Energy & Transportation
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-6010
Re:
Pantages Capital Acquisition Corporation
Form 10-K for the Fiscal Year ended December 31, 2025
Filed March 9, 2026
File No. 001-42425
Ladies and Gentlemen:
This letter is in response
to the letter dated April 24, 2026 from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”)
addressed to Pantages Capital Acquisition Corporation (the “Company,” “we,” and “our”). For ease of
reference, we have recited the Commission’s comments in this response and numbered them accordingly.
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
Response: We
respectfully advise the Staff that we have amended the Form 10-K for the fiscal year ended December 31, 2025 to include revised certifications
as required, which is being filed to accompany this letter.
We appreciate the assistance
the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Arila Zhou, Esq., of
Robinson & Cole LLP, at (212) 451-2908.
[Signature Page Follows]
Very truly yours,
By:
/s/ William W. Snyder
William W. Snyder
Chief Executive Officer
cc:
Arila Zhou, Esq.
Robinson & Cole LLP