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SEC Comment Letter for United Acquisition Corp. I (UAC) — Jan 16, 2026

United Acquisition Corp. I
Date: Jan. 16, 2026 · CIK: 0002098669 · Accession: 0000000000-26-000605

Offering / Registration Process

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File numbers found in text: 333-291904

Date
January 16, 2026
Author
Division of
Form
UPLOAD
Company
United Acquisition Corp. I

Letter

Re: United Acquisition Corp. I Registration Statement on Form S-1 Filed December 3, 2025 File No. 333-291904 Dear Paul Packer:

January 16, 2026

Paul Packer Chief Executive Officer United Acquisition Corp. I 7100 W. Camino Real, Suite 302-48 Boca Raton, FL 33433

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 Stacie Gorman at 202-551-3585 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Mario Schollmeyer, Esq.

Show Raw Text
<DOCUMENT>
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<FILENAME>filename2.txt
<TEXT>
 January 16, 2026

Paul Packer
Chief Executive Officer
United Acquisition Corp. I
7100 W. Camino Real, Suite 302-48
Boca Raton, FL 33433

 Re: United Acquisition Corp. I
 Registration Statement on Form S-1
 Filed December 3, 2025
 File No. 333-291904
Dear Paul Packer:

 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 Stacie Gorman at 202-551-3585 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Mario Schollmeyer, Esq.
</TEXT>
</DOCUMENT>