SecProbe.io

CORRESP
1
filename1.htm

November
6, 2024

VIA
EDGAR

Division
of Corporation Finance

Office
of Real Estate & Construction

United
States Securities and Exchange Commission

100
F Street, N.E.

Washington,
D.C. 20549

    Re:
    Willow
    Lane Acquisition Corp.

    Registration
    Statement on Form S-1

    File
    No. 333-282495

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as
amended (the “Securities Act”), BTIG, LLC, as the representative of the underwriters of the offering, hereby joins the request
of the Company that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective
on November 7, 2024 at 4:30 p.m., Eastern time, or as soon thereafter as practicable.

Pursuant
to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf
of the several underwriters, wish to advise you that, through November 6, 2024, we distributed to each underwriter or dealer,
who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as “E-red”
copies of the Preliminary Prospectus dated October 29, 2024, as appears to be reasonable to secure adequate distribution of the preliminary
prospectus.

We
have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[Signature
Page Follows]

  Very truly yours,

  BTIG, LLC

  By:
  /s/
  Paul Wood

  Name:
  Paul Wood

  Title:
  Managing Director