SEC Company Response from United Acquisition Corp. I (UAC) — Jan 27, 2026
United Acquisition Corp. I
Date: Jan. 27, 2026 · CIK: 0002098669 · Accession: 0001493152-26-003743
AI Filing Summary & Sentiment
File numbers found in text: 333-291904
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CORRESP 1 filename1.htm [United Acquisition Corp. I Letterhead] January 27, 2026 VIA EDGAR Division of Corporation Finance, Securities and Exchange Commission, Division of Corporation Finance, 100 F Street, N.E., Washington, D.C. 20549. Attention: Stacie Gorman Re: Acceleration Request for United Acquisition Corp. I Registration Statement on Form S-1 (File No. 333-291904) Dear Ms. Gorman: Pursuant to Rule 461 under the Securities Act of 1933, as amended, United Acquisition Corp. I (the " Company ") hereby requests that the effective date of the Company's Registration Statement on Form S-1, Registration Number 333-291904 (the " Registration Statement ") be accelerated so that it will become effective at 4:00 P.M., New York City time, on January 28, 2026, or as soon as practicable thereafter, or at such other time as the Company or its outside counsel, Sullivan & Cromwell LLP, requests by telephone that such Registration Statement be declared effective. It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Mario Schollmeyer at Sullivan & Cromwell LLP at (212) 558-3287. Securities and Exchange Commission January 27, 2026 -2- Sincerely, United Acquisition Corp. I By /s/ Paul Packer Name: Paul Packer Title: Chief Executive Officer, Chief Financial Officer and Director cc: Mario Schollmeyer (Sullivan & Cromwell LLP)