SEC Comment Letter for AmperCap Acquisition (APMC) — Feb 19, 2026
AmperCap Acquisition Co
Date: Feb. 19, 2026 · CIK: 0002101393 · Accession: 0000000000-26-001691
AI Filing Summary & Sentiment
Reasoning
Letter
Re: AmperCap Acquisition Co Draft Registration Statement on Form S-1 Submitted January 21, 2026 CIK No. 0002101393 Dear Harish Dadoo Gonz lez:
February 19, 2026
Harish Dadoo Gonz lez Chief Executive Officer AmperCap Acquisition Co 12 East 49th Street,18th Floor New York, NY, 10017
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Pearlyne Paulemon at 202-551-8714 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Jessica Yuan
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 19, 2026 Harish Dadoo Gonz lez Chief Executive Officer AmperCap Acquisition Co 12 East 49th Street,18th Floor New York, NY, 10017 Re: AmperCap Acquisition Co Draft Registration Statement on Form S-1 Submitted January 21, 2026 CIK No. 0002101393 Dear Harish Dadoo Gonz lez: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Pearlyne Paulemon at 202-551-8714 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Jessica Yuan </TEXT> </DOCUMENT>