Correspondence 0001206774-26-000088 from Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135)
Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135)
Date: Feb. 25, 2026 · CIK: 0002101135 · Accession: 0001206774-26-000088
AI Filing Summary & Sentiment
File numbers found in text: 333-292445
Letter
Illumination Acquisition Corp I
570 Lexington Ave, 40th Floor
New York, NY 10022
February 25, 2026
VIA EDGAR
Division of Corporation Finance
Office of Real Estate & Construction
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Illumination Acquisition Corp I
Registration Statement on Form S-1
File No. 333-292445
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Illumination Acquisition Corp I hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on March 2, 2026 or as soon thereafter as practicable.
Sincerely,
ILLUMINATION ACQUISITION CORP I
Show Raw Text
CORRESP
1
filename1.htm
Illumination Acquisition Corp I
570 Lexington Ave, 40th Floor
New York, NY 10022
February 25, 2026
VIA EDGAR
Division of Corporation Finance
Office of Real Estate & Construction
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Illumination Acquisition Corp I
Registration Statement on Form S-1
File No. 333-292445
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, Illumination Acquisition Corp I hereby requests that the effectiveness of the above-referenced
Registration Statement be accelerated so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on March 2,
2026 or as soon thereafter as practicable.
Sincerely,
ILLUMINATION ACQUISITION CORP I
/s/ John Lipman
John Lipman
Chief Executive Officer