Correspondence 0001206774-26-000090 from Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135)
Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135)
Date: Feb. 25, 2026 · CIK: 0002101135 · Accession: 0001206774-26-000090
AI Filing Summary & Sentiment
File numbers found in text: 333-292445
Letter
Re: Illumination Acquisition Corp I
February 25, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Registration Statement on Form S-1
File No. 333-292445
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, as representative of the underwriters for the proposed public offering of units of Illumination Acquisition Corp I (the “Company”) pursuant to the above-referenced Registration Statement, hereby joins in the request of the Company for acceleration of the effective date of the above-referenced Registration Statement so that it becomes effective at 4:00 p.m., Eastern time, on Monday, March 2, 2026, or as soon as possible thereafter.
Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act, the undersigned advises you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
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, in connection with the above-referenced proposed offering.
[Signature Page Follows]
Very truly yours,
BTIG, LLC
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CORRESP
1
filename1.htm
February 25, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
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:
In accordance with Rule 461
under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, as representative of the underwriters
for the proposed public offering of units of Illumination Acquisition Corp I (the “Company”) pursuant to the above-referenced
Registration Statement, hereby joins in the request of the Company for acceleration of the effective date of the above-referenced Registration
Statement so that it becomes effective at 4:00 p.m., Eastern time, on Monday, March 2, 2026, or as soon as possible thereafter.
Pursuant to Rule 460 of the
General Rules and Regulations under the Securities Act, the undersigned advises you that there will be distributed to each underwriter
or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary
prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
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,
in connection with the above-referenced proposed offering.
[Signature Page Follows]
Very truly yours,
BTIG, LLC
By:
/s/ Paul Wood
Name:
Paul Wood
Title:
Managing Director
[Signature Page to SEC Letter from Underwriters Requesting Acceleration
of Effectiveness]