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CORRESP Filing

FutureCrest Acquisition Corp.
Date: Sept. 23, 2025 · CIK: 0002074697 · Accession: 0001213900-25-090552

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File numbers found in text: 333-290088

Date
September 23, 2025
Author
/s/ Thomas J. Lee
Form
CORRESP
Company
FutureCrest Acquisition Corp.

Letter

VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction Attention: Pam Howell Re: FutureCrest Acquisition Corp. Registration Statement on Form S-1 Filed September 5, 2025, as amended File No. 333-290088

Dear Ms. Howell:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, FutureCrest Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on September 25, 2025, or as soon as thereafter practicable.

Very truly yours,
/s/ Thomas J. Lee

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CORRESP
 1
 filename1.htm

 FUTURECREST ACQUISITION CORP.

 150 East 52 nd Street, 3 rd
floor

 New York, NY 10022

 September 23, 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:
 Pam Howell

 Re:
 FutureCrest Acquisition Corp.

 Registration Statement on Form S-1

 Filed September 5, 2025, as amended
 File No. 333-290088

 Dear Ms. Howell:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, FutureCrest Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 4:30 p.m. ET on September 25, 2025, or as soon as thereafter practicable.

 Very truly yours,

 /s/ Thomas J. Lee

 Thomas J. Lee

 Chief Executive Officer

 cc:
 Ellenoff Grossman & Schole LLP