SEC Comment Letter for Illumination Acquisition Corp. I (ILLU) — Jan 27, 2026
Illumination Acquisition Corp. I
Date: Jan. 27, 2026 · CIK: 0002101135 · Accession: 0000000000-26-000966
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292445
Letter
Re: Illumination Acquisition Corp. I Registration Statement on Form S-1 Filed December 23, 2025 File No. 333-292445 Dear John Lipman:
January 26, 2026
John Lipman Chief Executive Officer Illumination Acquisition Corp. I 570 Lexington Ave, 40th Floor New York, NY 10022
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 Pearlyne Paulemon at 202-551-8714 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Jeffrey M. Gallant
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 26, 2026 John Lipman Chief Executive Officer Illumination Acquisition Corp. I 570 Lexington Ave, 40th Floor New York, NY 10022 Re: Illumination Acquisition Corp. I Registration Statement on Form S-1 Filed December 23, 2025 File No. 333-292445 Dear John Lipman: 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 Pearlyne Paulemon at 202-551-8714 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Jeffrey M. Gallant </TEXT> </DOCUMENT>