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SEC Company Response from PALOMA ACQUISITION CORP I (PALO) — Feb 13, 2026

PALOMA ACQUISITION CORP I
Date: Feb. 13, 2026 · CIK: 0002101562 · Accession: 0001104659-26-015253

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File numbers found in text: 333-293083

Date
February 13, 2026
Author
Anna Nahajski-Staples
Form
CORRESP
Company
PALOMA ACQUISITION CORP I

Letter

Paloma Acquisition Corp I

535 Fifth Avenue, 4th Floor

New York, NY 10017

February 13, 2026

VIA EDGAR United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, NE

Washington, D.C. 20549

Attention: Ruairi Regan

RE: Paloma Acquisition Corp I (the "Company")

Registration Statement on Form S-1

( File No. 333-293083) (the "Registration Statement")

Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on February 17, 2026, or as soon thereafter as practicable.

[Signature page follows]

Very truly yours,
PALOMA ACQUISITION CORP I

Show Raw Text
CORRESP
 1
 filename1.htm

 Paloma Acquisition Corp I

 535 Fifth Avenue, 4th Floor

 New York, NY 10017

 February 13, 2026

 VIA EDGAR
United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, NE

 Washington, D.C. 20549

 Attention: Ruairi Regan

 RE: Paloma Acquisition Corp I (the "Company")

 Registration Statement on Form S-1 

 ( File No. 333-293083) (the "Registration Statement")

 Ladies and Gentlemen:

 The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration
Statement so that such Registration Statement will become effective as of 4:00 p.m. on February 17, 2026, or as soon thereafter
as practicable.

 [Signature page follows]

 Very truly yours,

 PALOMA ACQUISITION CORP I

 By:
 /s/ Anna Nahajki-Staples

 Name:
 Anna Nahajski-Staples

 Title:
 Chief Executive Officer