Correspondence 0001213900-26-048088 from Forefront Tech Holdings Acquisition Corp (FTHA, FTHAU) (CIK 0002097986)
Forefront Tech Holdings Acquisition Corp (FTHA, FTHAU) (CIK 0002097986)
Date: April 27, 2026 · CIK: 0002097986 · Accession: 0001213900-26-048088
AI Filing Summary & Sentiment
File numbers found in text: 333-293592
Letter
Re: Forefront Tech Holdings Acquisition Corp (the “Company”)
April 27, 2026
VIA EDGAR
Division of Corporation Finance
Office of Real Estate & Construction
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Registration Statement on Form S-1
File No. 333-293592
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), BTIG, LLC, as the representative of the underwriters of the offering, hereby joins the request of the Company that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m. ET on April 29, 2026, or as soon as thereafter practicable.
Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the several underwriters, wish to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
We have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
/s/ Paul Wood
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April 27, 2026
VIA EDGAR
Division of Corporation Finance
Office of Real Estate & Construction
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Forefront Tech Holdings Acquisition Corp (the “Company”)
Registration Statement on Form S-1
File No. 333-293592
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and
Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”),
BTIG, LLC, as the representative of the underwriters of the offering, hereby joins the request of the Company that the effective date
of the above-captioned Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m. ET on April 29, 2026,
or as soon as thereafter practicable.
Pursuant to Rule 460 of the General Rules and
Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the several underwriters, wish
to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate
in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure
adequate distribution of the preliminary prospectus.
We have complied and will continue to comply with
the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
/s/ Paul Wood
Paul Wood
Managing Director, Co-Head of SPAC Investment Banking