SEC Company Response from Infinite Eagle Acquisition (IEAG) — Jan 13, 2026
Infinite Eagle Acquisition Corp.
Date: Jan. 13, 2026 · CIK: 0002084396 · Accession: 0001213900-26-003878
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291679
Letter
Goldman Sachs & Co. LLC
200 West Street
New York, New York 10282
January 13, 2026
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Benjamin Holt
Re: Infinite Eagle Acquisition Corp.
Registration Statement on Form S-1
Filed November 20, 2025, as amended
File No. 333-291679
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Infinite Eagle Acquisition Corp. 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. New York time on January 15, 2026, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advise that they intend to distribute approximately 1,000 copies of the Preliminary Prospectus dated January 12, 2026 to prospective underwriters and dealers, institutional investors, retail investors and others.
The undersigned advise that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
* * *
[ Signature Page Follows ]
Very truly yours,
Goldman Sachs & Co. LLC
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CORRESP 1 filename1.htm Goldman Sachs & Co. LLC 200 West Street New York, New York 10282 January 13, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Benjamin Holt Re: Infinite Eagle Acquisition Corp. Registration Statement on Form S-1 Filed November 20, 2025, as amended File No. 333-291679 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Infinite Eagle Acquisition Corp. 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. New York time on January 15, 2026, or as soon thereafter as practicable. Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advise that they intend to distribute approximately 1,000 copies of the Preliminary Prospectus dated January 12, 2026 to prospective underwriters and dealers, institutional investors, retail investors and others. The undersigned advise that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. * * * [ Signature Page Follows ] Very truly yours, Goldman Sachs & Co. LLC By : /s/ Michael Voris Name: Michael Voris Title: Managing Director [Signature Page to Acceleration Request Letter]