CORRESP Filing
Pioneer Acquisition I Corp
Date: June 11, 2025 · CIK: 0002040381 · Accession: 0001829126-25-004402
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287656
Referenced dates: June 10, 2025
Letter
Re: Pioneer Acquisition I Corp
June 11, 2025
BY EDGAR
United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction
100 F Street, NE Washington, DC 20549
Registration Statement on Form S-1
Filed May 29, 2025
File No. 333-287656
Ladies and Gentlemen:
On behalf of our client, Pioneer Acquisition I Corp (the " Company "), we are writing to submit the Company's response to the comments of the staff (the " Staff ") of the Division of Corporation Finance of the United States Securities and Exchange Commission (the " Commission ") set forth in its letter, dated June 10, 2025, relating to the Company's Registration Statement on Form S-1 filed via EDGAR on May 29, 2025.
The Company is concurrently filing via EDGAR the Amendment No. 1 to the Registration Statement on Form S-1 (the " Registration Statement "), which reflects the Company's response to the comments received by the Staff and certain updated information.
We have set forth below the comments in the Staff's letter, in bold, and the Company's responses thereto.
Registration Statement on Form S-1
General
1.
We note that on page 146 Kevin Schubert is listed as your Chief Financial Officer, but not as a director nominee. However, based on the consent filed as Exhibit 99.3, it also appears that Mr. Schubert is being named as a nominee to your board of directors. Please revise to reconcile the inconsistency or advise.
Response : The Company acknowledges the Staff's comment and advises the Staff that Mr. Schubert will not serve as a director. We have revised to remove the prior-filed Exhibit 99.3.
If you have any questions, please feel free to contact me at (713) 651-2678. Thank you for your cooperation and prompt attention to this matter.
Sincerely,
/s/ Michael J. Blankenship
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CORRESP 1 filename1.htm June 11, 2025 BY EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, NE Washington, DC 20549 Re: Pioneer Acquisition I Corp Registration Statement on Form S-1 Filed May 29, 2025 File No. 333-287656 Ladies and Gentlemen: On behalf of our client, Pioneer Acquisition I Corp (the " Company "), we are writing to submit the Company's response to the comments of the staff (the " Staff ") of the Division of Corporation Finance of the United States Securities and Exchange Commission (the " Commission ") set forth in its letter, dated June 10, 2025, relating to the Company's Registration Statement on Form S-1 filed via EDGAR on May 29, 2025. The Company is concurrently filing via EDGAR the Amendment No. 1 to the Registration Statement on Form S-1 (the " Registration Statement "), which reflects the Company's response to the comments received by the Staff and certain updated information. We have set forth below the comments in the Staff's letter, in bold, and the Company's responses thereto. Registration Statement on Form S-1 General 1. We note that on page 146 Kevin Schubert is listed as your Chief Financial Officer, but not as a director nominee. However, based on the consent filed as Exhibit 99.3, it also appears that Mr. Schubert is being named as a nominee to your board of directors. Please revise to reconcile the inconsistency or advise. Response : The Company acknowledges the Staff's comment and advises the Staff that Mr. Schubert will not serve as a director. We have revised to remove the prior-filed Exhibit 99.3. If you have any questions, please feel free to contact me at (713) 651-2678. Thank you for your cooperation and prompt attention to this matter. Sincerely, /s/ Michael J. Blankenship Michael J. Blankenship cc: Mitchell Creem, Chief Executive Officer, Pioneer Acquisition I Corp