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
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File numbers found in text: 333-294102
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CORRESP
1
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