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CORRESP Filing

Quantumsphere Acquisition Corp
Date: Aug. 1, 2025 · CIK: 0002070900 · Accession: 0001829126-25-005718

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File numbers found in text: 333-287672

Date
August 1, 2025
Author
Quantumsphere Acquisition Corporation
Form
CORRESP
Company
Quantumsphere Acquisition Corp

Letter

Quantumsphere Acquisition Corporation

1185 6 th Avenue, Suite 304

New York, NY 10036

August 1, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Re: Quantumsphere Acquisition Corporation

Registration Statement on Form S-1

File No. 333-287672

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Quantumsphere Acquisition Corporation, hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:15 p.m., Eastern Time, on August 5, 2025, or as soon as practicable thereafter.

Very truly yours,
Quantumsphere Acquisition Corporation

Show Raw Text
CORRESP
 1
 filename1.htm

 Quantumsphere Acquisition Corporation

 1185 6 th Avenue, Suite 304

 New York, NY 10036

 August 1, 2025

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street N.E.

 Washington, D.C. 20549

 Re:
 Quantumsphere Acquisition Corporation

 Registration Statement on
Form S-1

 File No. 333-287672

 Ladies and Gentlemen:

 Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, Quantumsphere Acquisition Corporation, hereby respectfully requests acceleration of the
effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:15 p.m.,
Eastern Time, on August 5, 2025, or as soon as practicable thereafter.

 Very truly yours,

 Quantumsphere Acquisition Corporation

 By:
 /s/ Ping Zhang

 Ping Zhang

 Chief Executive Officer