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SEC Company Response from Meshflow Acquisition (MESH) — Dec 5, 2025

Meshflow Acquisition Corp
Date: Dec. 5, 2025 · CIK: 0002081468 · Accession: 0001213900-25-118756

Offering / Registration Process

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File numbers found in text: 333-290175

Date
December 5, 2025
Author
/s/ Bartosz Lipiński
Form
CORRESP
Company
Meshflow Acquisition Corp

Letter

VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction Re: Meshflow Acquisition Corp. Registration Statement on Form S-1 Filed September 10, 2025, as amended File No. 333-290175

Dear Ms. Long and Mr. Regan:

Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Meshflow Acquisition Corp. respectfully requests 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 December 9, 2025, or as soon thereafter as practicable.

Please call Elliott Smith of Perkins Coie LLP at (212) 261-6847 to provide notice of the effectiveness of the Registration Statement.

[ Signature Page Follows ]

Very truly yours,
By:
/s/ Bartosz Lipiński

Show Raw Text
CORRESP
 1
 filename1.htm

 Meshflow Acquisition Corp.

 406 N. Sangamon Street

 Chicago, Illinois 60642

 December 5, 2025

 VIA EDGAR

 Pamela Long

 Ruairi Regan

 Division of Corporation Finance

 Office of Real Estate & Construction

 U.S. Securities and Exchange Commission

 100 F Street, NE

 Washington, DC 20549-3233

 Re:
 Meshflow Acquisition Corp.

 Registration Statement on Form S-1

 Filed September 10, 2025, as amended

 File No. 333-290175

 Dear Ms. Long and Mr. Regan:

 Pursuant to Rule 461 of the
rules and regulations promulgated under the Securities Act of 1933, as amended, Meshflow Acquisition Corp. respectfully requests 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 December 9, 2025, or as soon thereafter as practicable.

 Please call Elliott Smith
of Perkins Coie LLP at (212) 261-6847 to provide notice of the effectiveness of the Registration Statement.

 [ Signature Page Follows ]

 Very truly yours,

 By:
 /s/ Bartosz Lipiński

 Name:
 Bartosz Lipiński

 Title:
 Chief Executive Officer, Chief Financial Officer and Chairman

 cc: Elliott Smith, Perkins Coie LLP

 [ Signature Page to Acceleration Request ]