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
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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