SEC Company Response from Cambridge Acquisition (CAQ) — Jan 30, 2026
Cambridge Acquisition Corp.
Date: Jan. 30, 2026 · CIK: 0002100125 · Accession: 0001104659-26-008483
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Reasoning
File numbers found in text: 333-292147
Letter
Cambridge acquisition corp.
One Liberty Square, 13th FL
Boston, MA 02109
January 30, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, DC 20549
Attention: Ms. Catherine De Lorenzo
Re: Cambridge Acquisition Corp.
Registration Statement on Form S-1
Filed December 15, 2025, as amended
File No. 333-292147
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cambridge Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on January 30, 2026, or as soon as thereafter practicable.
Very truly yours,
/s/ Brent Michael Cox
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CORRESP 1 filename1.htm Cambridge acquisition corp. One Liberty Square, 13th FL Boston, MA 02109 January 30, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, DC 20549 Attention: Ms. Catherine De Lorenzo Re: Cambridge Acquisition Corp. Registration Statement on Form S-1 Filed December 15, 2025, as amended File No. 333-292147 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cambridge Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on January 30, 2026, or as soon as thereafter practicable. Very truly yours, /s/ Brent Michael Cox Brent Michael Cox Chief Executive Officer cc: Ellenoff Grossman & Schole LLP