SEC Comment Letter for Oceanhawk Acquisition (OHAC) — Jan 27, 2026
Oceanhawk Acquisition Corp.
Date: Jan. 27, 2026 · CIK: 0002090787 · Accession: 0000000000-26-000993
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Oceanhawk Acquisition Corp. Draft Registration Statement on Form S-1 Submitted December 23, 2025 CIK No. 0002090787 Dear Mike Maggard:
January 27, 2026
Mike Maggard Chief Executive Officer Oceanhawk Acquisition Corp. 515 Madison Avenue, 8th Floor New York, NY 10022
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact David Link at 202-551-3356 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Douglas Lionberger
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 27, 2026 Mike Maggard Chief Executive Officer Oceanhawk Acquisition Corp. 515 Madison Avenue, 8th Floor New York, NY 10022 Re: Oceanhawk Acquisition Corp. Draft Registration Statement on Form S-1 Submitted December 23, 2025 CIK No. 0002090787 Dear Mike Maggard: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact David Link at 202-551-3356 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Douglas Lionberger </TEXT> </DOCUMENT>