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Correspondence 0001213900-26-033604 from Apogee Acquisition Corp (AACP, AACPU) (CIK 0002102123)

Apogee Acquisition Corp (AACP, AACPU) (CIK 0002102123)
Date: March 24, 2026 · CIK: 0002102123 · Accession: 0001213900-26-033604

AI Filing Summary & Sentiment

File numbers found in text: 333-294102

Date
March 24, 2026
Author
Not clearly detected
Form
CORRESP
Company
Apogee Acquisition Corp (AACP, AACPU) (CIK 0002102123)

Letter

Apogee Acquisition Corp

2106 House Ave Suite 375

Cheyenne, Wyoming 82001

March 24, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

RE: Apogee Acquisition Corp (the “Company”)

Registration Statement on Form S-1

(File No. 333-294102) (the “Registration Statement”)

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 March 26, 2026, or as soon thereafter as practicable.

[Signature page follows]

Very truly yours,
Apogee Acquisition Corp

Show Raw Text
CORRESP
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filename1.htm

Apogee Acquisition Corp

2106 House Ave Suite 375

Cheyenne, Wyoming 82001

March 24, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

RE:  Apogee Acquisition
                                            Corp (the “Company”)

    Registration Statement on Form S-1

    (File No. 333-294102) (the “Registration
                                            Statement”)

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 March 26, 2026, or as soon thereafter as practicable.

[Signature page follows]

    Very truly yours,

    Apogee Acquisition Corp

    By:
    /s/ Jeffrey Smith

    Name:
    Jeffrey Smith

    Title:
    Chief Executive Officer