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SEC Company Response from K2 Capital Acquisition (KTWO) — Dec 29, 2025

K2 Capital Acquisition Corp
Date: Dec. 29, 2025 · CIK: 0002086524 · Accession: 0001213900-25-126074

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File numbers found in text: 333-290350

Date
December 29, 2025
Author
K2 Capital Acquisition Corporation
Form
CORRESP
Company
K2 Capital Acquisition Corp

Letter

K2 Capital Acquisition Corporation

Suite 716, 10 Market Street

Camana Bay, Grand Cayman KY1 9006

Cayman Islands

December 29, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F. Street, N.E.

Washington, D.C. 20549

RE : K2 Capital Acquisition Corporation (the "Company")

Registration Statement on Form S-1 (File No. 333-290350) (the "Registration Statement") Request for Acceleration of Effective Date

Ladies and Gentlemen:

Reference is made to the Company's letter, filed as correspondence via EDGAR on December 23, 2025, in which we requested the acceleration of the effective date of the above-captioned registration statement on Form S-1 (the " Registration Statement ") for Monday, December 29, 2025, at 4:30 p.m. Eastern Time (the " Effective Date "), in accordance with Rule 461 under the Securities Act of 1933, as amended. We are 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,
K2 Capital Acquisition Corporation

Show Raw Text
CORRESP
 1
 filename1.htm

 K2 Capital Acquisition Corporation

 Suite 716, 10 Market Street

 Camana Bay, Grand Cayman KY1 9006

 Cayman Islands

 December 29, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Manufacturing

 100 F. Street, N.E.

 Washington, D.C. 20549

 RE :
 K2 Capital Acquisition Corporation (the "Company")

 Registration Statement on Form S-1 (File No. 333-290350) (the "Registration
 Statement")
 Request for Acceleration of Effective Date

 Ladies and Gentlemen:

 Reference is made to the Company's
letter, filed as correspondence via EDGAR on December 23, 2025, in which we requested the acceleration of the effective date of the above-captioned
registration statement on Form S-1 (the " Registration Statement ") for Monday, December 29, 2025, at 4:30 p.m. Eastern
Time (the " Effective Date "), in accordance with Rule 461 under the Securities Act of 1933, as amended. We are 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,

 K2 Capital Acquisition Corporation

 By:
 /s/ Karan Thakur

 Name:
 Karan Thakur

 Title:
 Chief Executive Officer