SEC Comment Letter for Cambridge Acquisition (CAQ) — Jan 27, 2026
Cambridge Acquisition Corp.
Date: Jan. 27, 2026 · CIK: 0002100125 · Accession: 0000000000-26-000881
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292147
Letter
Re: Cambridge Acquisition Corp. Registration Statement on Form S-1 Filed December 15, 2025 File No. 333-292147 Dear Brent Michael Cox:
January 21, 2026
Brent Michael Cox Chief Executive Officer Cambridge Acquisition Corp. One Liberty Square, 13th FL Boston, MA 02109
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 Catherine De Lorenzo at 202-551-3772 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Jessica Yuan, Esq.
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 21, 2026 Brent Michael Cox Chief Executive Officer Cambridge Acquisition Corp. One Liberty Square, 13th FL Boston, MA 02109 Re: Cambridge Acquisition Corp. Registration Statement on Form S-1 Filed December 15, 2025 File No. 333-292147 Dear Brent Michael Cox: 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 Catherine De Lorenzo at 202-551-3772 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Jessica Yuan, Esq. </TEXT> </DOCUMENT>