CORRESP Filing
Lake Superior Acquisition Corp
Date: Sept. 29, 2025 · CIK: 0002043508 · Accession: 0001477932-25-007129
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287114
Letter
lake_corresp.htm September 29, 2025 __________ VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Lake Superior Acquisition Corp. Registration Statement on Form S-1 Filed May 8, 2025, as amended File No. 333-287114 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for themselves and the several underwriters, hereby joins in the request of Lake Superior Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m. Washington D.C. time on September 30, 2025, or as soon thereafter as practicable. Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advise that they intend to distribute approximately 1,000 copies of the Preliminary Prospectus dated September 19, 2025, to prospective underwriters and dealers, institutional investors, retail investors and others. The undersigned advise that they 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, Cohen & Company Capital Markets, a division of Cohen & Company Securities, LLC By: /s/ Jerry Serowik Name: Jerry Serowik Title: Senior Managing Director [Signature Page to Underwriter’s Acceleration Request Letter] 2
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CORRESP 1 filename1.htm lake_corresp.htm September 29, 2025 __________ VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Lake Superior Acquisition Corp. Registration Statement on Form S-1 Filed May 8, 2025, as amended File No. 333-287114 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for themselves and the several underwriters, hereby joins in the request of Lake Superior Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m. Washington D.C. time on September 30, 2025, or as soon thereafter as practicable. Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advise that they intend to distribute approximately 1,000 copies of the Preliminary Prospectus dated September 19, 2025, to prospective underwriters and dealers, institutional investors, retail investors and others. The undersigned advise that they 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, Cohen & Company Capital Markets, a division of Cohen & Company Securities, LLC By: /s/ Jerry Serowik Name: Jerry Serowik Title: Senior Managing Director [Signature Page to Underwriter’s Acceleration Request Letter] 2