SEC Company Response from K2 Capital Acquisition (KTWO) — Dec 29, 2025
K2 Capital Acquisition Corp
Date: Dec. 29, 2025 · CIK: 0002086524 · Accession: 0001213900-25-126072
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290350
Letter
Re: K2 Capital Acquisition Corporation (the "Company") Withdrawal of Acceleration Request - Registration Statement on Form S-1 (File No. 333-290350)
December 29, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on December 23, 2025, in which we, as representative of the several underwriters of K2 Capital Acquisition Corporation's proposed public offering of units, joined the Company's request for acceleration of the effective date of the above-referenced Registration Statement for Monday, December 29, 2025, at 4:30 p.m. Eastern Time. The Company is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
Very truly yours,
D. Boral Capital LLC
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CORRESP 1 filename1.htm December 29, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3561 Re: K2 Capital Acquisition Corporation (the "Company") Withdrawal of Acceleration Request - Registration Statement on Form S-1 (File No. 333-290350) Ladies and Gentlemen: Reference is made to our letter, filed as correspondence via EDGAR on December 23, 2025, in which we, as representative of the several underwriters of K2 Capital Acquisition Corporation's proposed public offering of units, joined the Company's request for acceleration of the effective date of the above-referenced Registration Statement for Monday, December 29, 2025, at 4:30 p.m. Eastern Time. The Company is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date. Very truly yours, D. Boral Capital LLC As representative of the several underwriters By: /s/ Philip Wiederlight Name: Philip Wiederlight Title: Chief Operating Officer