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
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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