CORRESP Filing
BM Acquisition Corp.
Date: Sept. 30, 2025 · CIK: 0002071607 · Accession: 0001493152-25-016149
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-288106
Letter
D. Boral Capital LLC
Madison Avenue, 39th Floor
New York, New York 10022
September 29, 2025
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
F Street, N.E.
Washington, D.C. 20549
Attn: Mary Beth Breslin, Catherine
De Lorenzo and Pamela Howell
Re: BM Acquisition Corp.
Registration Statement on Form S-1, as amended
File No. 333-288106
Acceleration Request
Requested Date: September 30, 2025
Requested Time:4:00 p.m., Eastern Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the " Act "), D. Boral Capital LLC, as representative of the several underwriters, hereby joins BM Acquisition Corp. in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-288106) (the " Registration Statement ") to become effective on September 30, 2025, at 4:00 p.m., Eastern time, or as soon as practicable thereafter.
Pursuant to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus, to underwriters, dealers, institutions and others, prior to the requested effective time of the Registration Statement.
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, in connection with the above referenced proposed offering.
[ Signature Page Follows ]
Very truly yours,
D. BORAL CAPITAL LLC
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CORRESP 1 filename1.htm D. Boral Capital LLC 590 Madison Avenue, 39th Floor New York, New York 10022 September 29, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549 Attn: Mary Beth Breslin, Catherine De Lorenzo and Pamela Howell Re: BM Acquisition Corp. Registration Statement on Form S-1, as amended File No. 333-288106 Acceleration Request Requested Date: September 30, 2025 Requested Time:4:00 p.m., Eastern Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended (the " Act "), D. Boral Capital LLC, as representative of the several underwriters, hereby joins BM Acquisition Corp. in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-288106) (the " Registration Statement ") to become effective on September 30, 2025, at 4:00 p.m., Eastern time, or as soon as practicable thereafter. Pursuant to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus, to underwriters, dealers, institutions and others, prior to the requested effective time of the Registration Statement. 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, in connection with the above referenced proposed offering. [ Signature Page Follows ] Very truly yours, D. BORAL CAPITAL LLC By: /s/ Gaurav Verma Name: Gaurav Verma Title: Co-Head Investment Banking cc: Traviss Loong Kam Seng (BM Acquisition Corp.) Debbie A. Klis, Esq. (Rimon, P.C.) Jeffrey Selman, Esq. (DLA Piper LLP (US)) Elena Nrtina, Esq. (DLA Piper LLP (US)) [Signature Page to Acceleration Request]