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
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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