SEC Comment Letter for Apogee Acquisition (AACP) — Jan 27, 2026
Apogee Acquisition Corp
Date: Jan. 27, 2026 · CIK: 0002102123 · Accession: 0000000000-26-000968
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Apogee Acquisition Corp Draft Registration Statement on Form S-1 Submitted December 23, 2025 CIK No. 0002102123 Dear Jeffrey Smith:
January 26, 2026
Jeffrey Smith Chief Executive Officer Apogee Acquisition Corp 2106 House Ave Suite 375 Cheyenne, WY 82001
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 Pearlyne Paulemon at 202-551-8714 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Tricia Branker
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 26, 2026 Jeffrey Smith Chief Executive Officer Apogee Acquisition Corp 2106 House Ave Suite 375 Cheyenne, WY 82001 Re: Apogee Acquisition Corp Draft Registration Statement on Form S-1 Submitted December 23, 2025 CIK No. 0002102123 Dear Jeffrey Smith: 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 Pearlyne Paulemon at 202-551-8714 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Tricia Branker </TEXT> </DOCUMENT>