Correspondence 0001013762-25-003869 from Siddhi Acquisition Corp (Cayman Islands) (SDHI)
Siddhi Acquisition Corp (Cayman Islands)
Date: March 28, 2025 · CIK: 0002034037 · Accession: 0001013762-25-003869
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285648
Letter
March 28, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street N.E.
Washington, D.C. 20549
Attention: Nudrat Salik
Michael Fay
Nicholas O'Leary
Jane Park
Re: Siddhi Acquisition Corp (the "Company")
Registration Statement on Form S-1
File No. 333-285648 Siddhi
Ladies and Gentleman:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Act "), we hereby join in the request of the Company that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time, on Monday, March 31, 2025, or as soon as practicable thereafter.
Pursuant to Rule 460 under the Act, please be advised that we expect to distribute approximately 500 copies of the Preliminary Prospectus dated March 7, 2025 (the " Preliminary Prospectus ") through the date hereof, to underwriters, dealers, institutions and others.
In connection with the Preliminary Prospectus distribution for the above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement in Rule 15c2-8(b) under the Securities Exchange Act of 1934, as amended.
[ Signature Pages Follow ]
Very truly yours,
SANTANDER US CAPITAL MARKETS LLC
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CORRESP 1 filename1.htm March 28, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street N.E. Washington, D.C. 20549 Attention: Nudrat Salik Michael Fay Nicholas O'Leary Jane Park Re: Siddhi Acquisition Corp (the "Company") Registration Statement on Form S-1 File No. 333-285648 Siddhi Ladies and Gentleman: In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Act "), we hereby join in the request of the Company that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time, on Monday, March 31, 2025, or as soon as practicable thereafter. Pursuant to Rule 460 under the Act, please be advised that we expect to distribute approximately 500 copies of the Preliminary Prospectus dated March 7, 2025 (the " Preliminary Prospectus ") through the date hereof, to underwriters, dealers, institutions and others. In connection with the Preliminary Prospectus distribution for the above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement in Rule 15c2-8(b) under the Securities Exchange Act of 1934, as amended. [ Signature Pages Follow ] Very truly yours, SANTANDER US CAPITAL MARKETS LLC By: /s/ Ryan Kelley Name: Ryan Kelley Title: Managing Director By: /s/ Conrad Rubin Name: Conrad Rubin Title: Managing Director As Representative of the several underwriters cc: Gregg A. Noel, Skadden, Arps, Slate, Meagher & Flom LLP Brian D. Paulson, Skadden, Arps, Slate, Meagher & Flom LLP [ Signature Page to Acceleration Request Letter ]