SEC Company Response from Twelve Seas Investment Co III (TWLV) — Dec 9, 2025
Twelve Seas Investment Co III/Cayman
Date: Dec. 9, 2025 · CIK: 0002052243 · Accession: 0001213900-25-119748
AI Filing Summary & Sentiment
File numbers found in text: 333-286408
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CORRESP 1 filename1.htm December 9, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Catherine De Lorenzo Re: Twelve Seas Investment Company III Registration Statement on Form S-1 Filed April 7, 2025, as amended File No. 333-286408 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Twelve Seas Investment Company III 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. Eastern Time on December 11, 2025, or as soon thereafter as practicable. Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned advises that it has 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 AND COMPANY CAPITAL MARKETS, a division of Cohen & Company Securities, LLC By: /s/ Jerry Serowik Name: Jerry Serowik Title: Senior Managing Director; Head of Capital Markets [ Signature Page to UW Acceleration Request ]