SEC Comment Letter for PALOMA ACQUISITION CORP I (PALO) — Jan 27, 2026
PALOMA ACQUISITION CORP I
Date: Jan. 27, 2026 · CIK: 0002101562 · Accession: 0000000000-26-000957
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Paloma Acquisition Corp I Draft Registration Statement on Form S-1 Submitted December 23, 2025 CIK No. 0002101562 Dear Anna Nahajski-Staples:
January 26, 2026
Anna Nahajski-Staples Chief Executive Officer Paloma Acquisition Corp I 535 Fifth Avenue, 4th Floor New York, New York 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 Ruairi Regan at 202-551-3269 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Anthony J. Zangrillo, Esq.
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 26, 2026 Anna Nahajski-Staples Chief Executive Officer Paloma Acquisition Corp I 535 Fifth Avenue, 4th Floor New York, New York 10017 Re: Paloma Acquisition Corp I Draft Registration Statement on Form S-1 Submitted December 23, 2025 CIK No. 0002101562 Dear Anna Nahajski-Staples: 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 Ruairi Regan at 202-551-3269 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Anthony J. Zangrillo, Esq. </TEXT> </DOCUMENT>