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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

AI Filing Summary & Sentiment

File numbers found in text: 333-292445

Date
February 26, 2026
Author
Not clearly detected
Form
CORRESP
Company
Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135)

Letter

Re: Illumination Acquisition Corp I

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

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

Show Raw Text
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