SEC Company Response from Cambridge Acquisition (CAQ) — Jan 30, 2026
Cambridge Acquisition Corp.
Date: Jan. 30, 2026 · CIK: 0002100125 · Accession: 0001104659-26-008485
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292147
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction Washington, D.C. 20549 Re: Cambridge Acquisition Corp. Registration Statement on Form S-1 Filed December 15, 2025, as amended File No. 333-292147
Dear Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned, for itself and the other several underwriters, hereby joins in the request of Cambridge Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m. Eastern time on Friday, January 30, 2026, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that approximately 50 copies of the Preliminary Prospectus dated January 29, 2026 are expected to be distributed to prospective underwriters and dealers, institutional investors, retail investors and others.
The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
* * *
[ Signature Page Follows ]
Very truly yours,
BTIG, llc
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CORRESP 1 filename1.htm BTIG, llc 65 E. 55th Street New York, New York 10022 January 30, 2026 VIA EDGAR Catherine De Lorenzo United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549 Re: Cambridge Acquisition Corp. Registration Statement on Form S-1 Filed December 15, 2025, as amended File No. 333-292147 Dear Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned, for itself and the other several underwriters, hereby joins in the request of Cambridge Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m. Eastern time on Friday, January 30, 2026, or as soon thereafter as practicable. Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that approximately 50 copies of the Preliminary Prospectus dated January 29, 2026 are expected to be distributed to prospective underwriters and dealers, institutional investors, retail investors and others. The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. * * * [ Signature Page Follows ] Very truly yours, BTIG, llc By: /s/ Paul Wood Name: Paul Wood Title: Managing Director As Representative of the several underwriters [ Signature Page to Underwriter's Acceleration Request Letter ]