SEC Company Response from PALOMA ACQUISITION CORP I (PALO) — Feb 17, 2026
PALOMA ACQUISITION CORP I
Date: Feb. 17, 2026 · CIK: 0002101562 · Accession: 0001104659-26-016021
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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 17, 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: Reference is made to our letter, filed as correspondence via EDGAR on February 13, 2026, in which we requested the acceleration of the effective time of the above-referenced Registration Statement for 4:00 p.m., Eastern Time, on February 17, 2026, in accordance with Rule 461 promulgated under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective time. Thank you for your assistance in this matter. Please contact Anthony Zangrillo, of Greenberg Traurig, LLP, counsel to the Company, at (212) 801-9213, if you have any other questions or concerns regarding this matter. [Signature page follows] Very truly yours, PALOMA ACQUISITION CORP I By: /s/ Anna Nahajki-Staples Name: Anna Nahajki-Staples Title: Chief Executive Officer