SEC Comment Letter for Muzero Acquisition (MUZE) — Jan 16, 2026
Muzero Acquisition Corp
Date: Jan. 16, 2026 · CIK: 0002093484 · Accession: 0000000000-26-000654
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File numbers found in text: 333-291923
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 16, 2026 Von Lam Chief Executive Officer Muzero Acquisition Corp 136 Madison Avenue 6th Floor New York NY 10016 Re: Muzero Acquisition Corp Registration Statement on Form S-1 Filed December 3, 2025 File No. 333-291923 Dear Von Lam: This is to advise you that we have not reviewed and will not review your 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 Pam Howell at 202-551-3357 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction </TEXT> </DOCUMENT>