Correspondence 0001206774-26-000096 from Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135)
Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135)
Date: Feb. 26, 2026 · CIK: 0002101135 · Accession: 0001206774-26-000096
AI Filing Summary & Sentiment
File numbers found in text: 333-292445
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CORRESP
1
filename1.htm
Illumination Acquisition Corp I
570 Lexington Ave, 40th Floor
New York, NY 10022
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:
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 February
26, 2026 or as soon thereafter as practicable.
Sincerely,
ILLUMINATION ACQUISITION CORP I
/s/ John Lipman
John Lipman
Chief Executive Officer