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CORRESP Filing

Indigo Acquisition Corp.
Date: June 26, 2025 · CIK: 0002063816 · Accession: 0001213900-25-058204

Offering / Registration Process

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File numbers found in text: 333-288014

Date
June 26, 2025
Author
/s/ James Cassel
Form
CORRESP
Company
Indigo Acquisition Corp.

Letter

Indigo Acquisition Corp. 801 Brickell Avenue Suite 1900 Miami, FL 33131

June 26, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, DC 20549

Attention: Isabel Rivera; Dorrie Yale

Re: Indigo Acquisition Corp.

Registration Statement on Form S-1

File No. 333-288014

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Indigo Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Monday, June 30, 2025, or as soon as thereafter practicable.

Very truly yours,
/s/ James Cassel

Show Raw Text
CORRESP
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 Indigo Acquisition Corp.
801 Brickell Avenue
Suite 1900
Miami, FL 33131

 June 26, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, DC 20549

 Attention: Isabel Rivera; Dorrie Yale

 Re:
 Indigo Acquisition Corp.

 Registration Statement on Form S-1

 File No. 333-288014

 Ladies and Gentlemen:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Indigo Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 4:00 p.m. ET on Monday, June 30, 2025, or as soon as thereafter practicable.

 Very truly yours,

 /s/ James Cassel

 James Cassel

 Chief Executive Officer