SEC Company Response from Aperture AC (APUR) — May 12, 2026
Aperture AC
Date: May 12, 2026 · CIK: 0002093524 · Accession: 0001213900-26-055143
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291583
Letter
APERTURE AC
835 Wilshire Blvd. 5 th Floor
Los Angeles, CA 90017
May 12, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, DC 20549
Re: Aperture AC
Registration Statement on Form S-1
Filed November 17, 2025, as amended
File No. 333-291583
Ladies and Gentleman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aperture AC hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. ET on May 14, 2026, or as soon as thereafter practicable.
Very truly yours,
/s/ Calvin Kung
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CORRESP 1 filename1.htm APERTURE AC 835 Wilshire Blvd. 5 th Floor Los Angeles, CA 90017 May 12, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, DC 20549 Re: Aperture AC Registration Statement on Form S-1 Filed November 17, 2025, as amended File No. 333-291583 Ladies and Gentleman: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aperture AC hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. ET on May 14, 2026, or as soon as thereafter practicable. Very truly yours, /s/ Calvin Kung Calvin Kung Chief Executive Officer cc: Ellenoff Grossman & Schole LLP