SEC Company Response from PALOMA ACQUISITION CORP I (PALO) — Feb 17, 2026
PALOMA ACQUISITION CORP I
Date: Feb. 17, 2026 · CIK: 0002101562 · Accession: 0001104659-26-016025
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293083
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Re: Paloma Acquisition Corp I Registration Statement on Form S-1 Filed January 30, 2026, as amended File No. 333-293083
Dear Ladies and Gentlemen:
On February 13, 2026, the undersigned, as the representative of the several underwriters, joined in the request of Paloma Acquisition Corp I that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Eastern time on February 17, 2026, or as soon thereafter as practicable, pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended. Paloma Acquisition Corp I is no longer requesting that such Registration Statement be declared effective at this time, and we hereby respectfully withdraw our acceleration request dated February 13, 2026.
* * *
[ Signature Page Follows ]
Very truly yours,
JEFFERIES LLC
Show Raw Text
CORRESP 1 filename1.htm Jefferies LLC 520 Madison Avenue New York, New York 10022 February 17, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn.: Ruairi Regan Re: Paloma Acquisition Corp I Registration Statement on Form S-1 Filed January 30, 2026, as amended File No. 333-293083 Dear Ladies and Gentlemen: On February 13, 2026, the undersigned, as the representative of the several underwriters, joined in the request of Paloma Acquisition Corp I that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Eastern time on February 17, 2026, or as soon thereafter as practicable, pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended. Paloma Acquisition Corp I is no longer requesting that such Registration Statement be declared effective at this time, and we hereby respectfully withdraw our acceleration request dated February 13, 2026. * * * [ Signature Page Follows ] Very truly yours, JEFFERIES LLC By : /s/ Tina Pappas Name: Tina Pappas Title: Managing Director [ Signature Page to Underwriters' Withdrawal of Acceleration Request ]