Correspondence 0001206774-26-000095 from Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135)
Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135)
Date: Feb. 26, 2026 · CIK: 0002101135 · Accession: 0001206774-26-000095
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File numbers found in text: 333-292445
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CORRESP
1
filename1.htm
February 26, 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:
The undersigned hereby withdraws its request,
dated February 25, 2026, that the effective date of the above-referenced Registration Statement be accelerated to 4:00 p.m., Eastern Time,
on March 2, 2026 or as soon thereafter as practicable.
ILLUMINATION ACQUISITION CORP I
/s/ John Lipman
John Lipman
Chief Executive Officer