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Correspondence 0001206774-26-000099 from Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135)

Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135)
Date: Feb. 26, 2026 · CIK: 0002101135 · Accession: 0001206774-26-000099

AI Filing Summary & Sentiment

File numbers found in text: 333-292445

Date
February 26, 2026
Author
Managing Director
Form
CORRESP
Company
Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135)

Letter

Re: Illumination Acquisition Corp I

February 26, 2026

VIA EDGAR

United States 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 Gentleman:

On February 25, 2026, the undersigned, as the representative of the underwriters, joined in the request of Illumination Acquisition Corp I that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. ET on March 2, 2026, or as soon as thereafter practicable. We hereby withdraw our request until further notice.

* * *

[Signature Page Follows]

Very truly yours,
BTIG, LLC

Show Raw Text
CORRESP
1
filename1.htm

February 26, 2026

VIA EDGAR

United States 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 Gentleman:

On February 25, 2026, the undersigned, as the representative
of the underwriters, joined in the request of Illumination Acquisition Corp I that the effective date of the above-referenced Registration
Statement be accelerated so as to permit it to become effective at 4:00 p.m. ET on March 2, 2026, or as soon as thereafter practicable.
We hereby withdraw our request until further notice.

* * *

[Signature Page Follows]

    Very truly yours,

    BTIG, LLC

    By:
    /s/ Paul Wood

    Name:
    Paul Wood

    Title:
    Managing Director

[Signature Page to UW Acceleration Request -
Withdrawal]