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SEC Company Response from Abony Acquisition Corp. I (AACO) — Jan 29, 2026

Abony Acquisition Corp. I
Date: Jan. 29, 2026 · CIK: 0002099906 · Accession: 0001213900-26-009378

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File numbers found in text: 333-292465

Date
January 29, 2026
Author
Lorne Abony
Form
CORRESP
Company
Abony Acquisition Corp. I

Letter

Re: Abony Acquisition Corp. I

January 29, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Pam Howell

Registration Statement on Form S-1 Filed December 29, 2025, as amended File No. 333-292465 Acceleration Request Requested Date: January 30, 2026 Requested Time: 5:00 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Abony Acquisition Corp. I (the " Registrant ") hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-292465) (the " Registration Statement ") be declared effective at the "Requested Date" and "Requested Time" set forth above or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. The Registrant hereby authorizes Stephen P. Alicanti of DLA Piper LLP (US), counsel for the Registrant, to make such request on the Registrant's behalf.

We request that we be notified of the effectiveness of the Registration Statement by telephone to Stephen P. Alicanti of DLA Piper LLP (US) at (212) 335-4783. Thank you for your assistance.

Very truly yours,
Abony Acquisition Corp. I

Show Raw Text
CORRESP
 1
 filename1.htm

 January 29, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, NE

 Washington, D.C. 20549

 Attn: Pam Howell

 Re:
 Abony Acquisition Corp. I

 Registration Statement on Form S-1
 Filed December 29, 2025, as amended
 File No. 333-292465
 Acceleration Request
 Requested Date: January 30, 2026
 Requested Time: 5:00 P.M. Eastern Time

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended, Abony Acquisition Corp. I (the " Registrant ") hereby
requests that the above-referenced Registration Statement on Form S-1 (File No. 333-292465) (the " Registration Statement ")
be declared effective at the "Requested Date" and "Requested Time" set forth above or at such later time as the
Registrant or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities
and Exchange Commission. The Registrant hereby authorizes Stephen P. Alicanti of DLA Piper LLP (US), counsel for the Registrant, to make
such request on the Registrant's behalf.

 We request that we be notified of the effectiveness
of the Registration Statement by telephone to Stephen P. Alicanti of DLA Piper LLP (US) at (212) 335-4783. Thank you for your assistance.

 Very truly yours,

 Abony Acquisition Corp. I

 /s/ Lorne Abony

 Lorne Abony

 Chief Executive Officer

 cc:
 Stephen P. Alicanti (DLA Piper LLP (US))