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
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File numbers found in text: 333-291904
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <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>