SEC Comment Letter for Abony Acquisition Corp. I (AACO) — Jan 27, 2026
Abony Acquisition Corp. I
Date: Jan. 27, 2026 · CIK: 0002099906 · Accession: 0000000000-26-000987
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File numbers found in text: 333-292465
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 27, 2026 Lorne Abony Chief Executive Officer Abony Acquisition Corp. I 1700 S Lamar Blvd, Suite #338 Austin, Texas 78704 Re: Abony Acquisition Corp. I Registration Statement on Form S-1 Filed December 29, 2025 File No. 333-292465 Dear Lorne Abony: 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 Pam Howell at 202-551-3357 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction </TEXT> </DOCUMENT>