CORRESP Filing
Lake Superior Acquisition Corp
Date: Sept. 29, 2025 · CIK: 0002043508 · Accession: 0001477932-25-007128
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287114
Letter
lake_corresp.htm LAKE SUPERIOR ACQUISITION CORP. 521 Fifth Avenue 17th Floor New York, NY 10175 United States of America September 29, 2025 VIA EDGAR U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 RE: Lake Superior Acquisition Corp. (the “Company”) Registration Statement on Form S-1, as amended (File No. 333-287114) (the “Registration Statement”) Ladies and Gentlemen: The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:30 p.m., Eastern Time, on September 30, 2025, or as soon thereafter as practicable. The Company hereby acknowledges that: ● Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; ● The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and ● The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Loeb & Loeb LLP. Very truly yours, Lake Superior Acquisition Corp. By: /s/ Edward Cong Wang Name: Edward Cong Wang Title: Chief Executive Officer
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CORRESP 1 filename1.htm lake_corresp.htm LAKE SUPERIOR ACQUISITION CORP. 521 Fifth Avenue 17th Floor New York, NY 10175 United States of America September 29, 2025 VIA EDGAR U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 RE: Lake Superior Acquisition Corp. (the “Company”) Registration Statement on Form S-1, as amended (File No. 333-287114) (the “Registration Statement”) Ladies and Gentlemen: The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:30 p.m., Eastern Time, on September 30, 2025, or as soon thereafter as practicable. The Company hereby acknowledges that: ● Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; ● The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and ● The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Loeb & Loeb LLP. Very truly yours, Lake Superior Acquisition Corp. By: /s/ Edward Cong Wang Name: Edward Cong Wang Title: Chief Executive Officer