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CORRESP Filing

Indigo Acquisition Corp.
Date: June 26, 2025 · CIK: 0002063816 · Accession: 0001213900-25-058209

Offering / Registration Process Regulatory Compliance Business Model Clarity

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File numbers found in text: 333-288014

Date
June 26, 2025
Author
Managing Director
Form
CORRESP
Company
Indigo Acquisition Corp.

Letter

June 26, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate and Construction

100 F Street, N.E.

Washington, D.C. 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 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Indigo Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m., Eastern Time, on Monday, June 30, 2025 or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Graubard Miller, request by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, please be advised 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 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,
EARLYBIRDCAPITAL,
INC.

Show Raw Text
CORRESP
 1
 filename1.htm

 June 26, 2025

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate and Construction

 100 F Street, N.E.

 Washington, D.C. 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 of the General Rules
and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Indigo
Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective
at 4:00 p.m., Eastern Time, on Monday, June 30, 2025 or as soon thereafter as practicable, or at such other time as the Company or its
outside counsel, Graubard Miller, request by telephone that such Registration Statement be declared effective.

 Pursuant to Rule 460 of the General Rules
and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, please be advised 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 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,

 EARLYBIRDCAPITAL,
 INC.

 By:
 /s/ Mike
 Powell

 Name:
 Mike Powell

 Title:
 Senior
 Managing Director

 [ Signature Page to
Underwriters' Acceleration Request Letter ]