SEC Company Response from K2 Capital Acquisition (KTWO) — Jan 26, 2026
K2 Capital Acquisition Corp
Date: Jan. 26, 2026 · CIK: 0002086524 · Accession: 0001213900-26-007718
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290350
Letter
D. Boral Capital LLC
590 Madison Avenue 39th Floor
New York, New York 10022
January 26, 2026
VIA EMAIL & EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: K2 Capital Acquisition Corporation (the "Company")
Registration Statement on Form S-1 (Registration No. 333-290350)
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Securities Act"), the undersigned hereby joins the request of the Company that the effectiveness for the above-captioned Registration Statement on Form S-1 (the "Registration Statement") filed under the Securities Act be accelerated by the Securities and Exchange Commission to 4:30 p.m. Eastern Time, on January 28, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Loeb & Loeb LLP, request by telephone that such Registration Statement be declared effective.
Pursuant to Rule 460 under the Securities Act, please be advised that we will distribute to each underwriter, dealer or institution who is reasonably anticipated to participate in the offering as many copies of the preliminary prospectus dated January 22, 2026 (the "Preliminary Prospectus") as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.
We, the undersigned, as representative of the several underwriters, have complied and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
Very truly yours,
D. Boral Capital LLC
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CORRESP 1 filename1.htm D. Boral Capital LLC 590 Madison Avenue 39th Floor New York, New York 10022 January 26, 2026 VIA EMAIL & EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: K2 Capital Acquisition Corporation (the "Company") Registration Statement on Form S-1 (Registration No. 333-290350) Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Securities Act"), the undersigned hereby joins the request of the Company that the effectiveness for the above-captioned Registration Statement on Form S-1 (the "Registration Statement") filed under the Securities Act be accelerated by the Securities and Exchange Commission to 4:30 p.m. Eastern Time, on January 28, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Loeb & Loeb LLP, request by telephone that such Registration Statement be declared effective. Pursuant to Rule 460 under the Securities Act, please be advised that we will distribute to each underwriter, dealer or institution who is reasonably anticipated to participate in the offering as many copies of the preliminary prospectus dated January 22, 2026 (the "Preliminary Prospectus") as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus. We, the undersigned, as representative of the several underwriters, have complied and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. [Signature Page Follows] Very truly yours, D. Boral Capital LLC By : /s/ Philip Wiederlight Name: Philip Wiederlight Title: Chief Operating Officer [Signature Page – Acceleration Request]