SEC Comment Letter for Forefront Tech Holdings Acquisition (FTHA) — Jan 27, 2026
Forefront Tech Holdings Acquisition Corp
Date: Jan. 27, 2026 · CIK: 0002097986 · Accession: 0000000000-26-000850
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Reasoning
Letter
Re: Forefront Tech Holdings Acquisition Corp Draft Registration Statement on Form S-1 Submitted December 12, 2025 CIK No. 0002097986 Dear Peter Bilitsch:
January 21, 2026
Peter Bilitsch Chief Executive Officer Forefront Tech Holdings Acquisition Corp c/o Appleby Global Services (Cayman) Limited 71 Fort Street, PO Box 500 Grand Cayman, Cayman Islands, KY1-1106
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 Stacie Gorman at 202-551-3585 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Michael J. Blankenship, Esq.
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 21, 2026 Peter Bilitsch Chief Executive Officer Forefront Tech Holdings Acquisition Corp c/o Appleby Global Services (Cayman) Limited 71 Fort Street, PO Box 500 Grand Cayman, Cayman Islands, KY1-1106 Re: Forefront Tech Holdings Acquisition Corp Draft Registration Statement on Form S-1 Submitted December 12, 2025 CIK No. 0002097986 Dear Peter Bilitsch: 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 Stacie Gorman at 202-551-3585 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Michael J. Blankenship, Esq. </TEXT> </DOCUMENT>