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Correspondence 0001213900-26-034654 from Apogee Acquisition Corp (AACP, AACPU) (CIK 0002102123)

Apogee Acquisition Corp (AACP, AACPU) (CIK 0002102123)
Date: March 26, 2026 · CIK: 0002102123 · Accession: 0001213900-26-034654

AI Filing Summary & Sentiment

File numbers found in text: 333-294102

Date
March 26, 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 26, 2026

VIA EDGAR

United States Securities and Exchange

Commission Division of Corporation Finance

100 F Street, NE

Washington, D.C.

RE: Apogee Acquisition Corp (the “Company”)

Registration Statement on Form S-1

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

Gentlemen:

Reference is made to the letter submitted as correspondence via EDGAR on March 24, 2026 in which the Company requested the acceleration of the above-referenced Registration Statement.

The Company is 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 date.

[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 26, 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:

Reference is made to the letter submitted as correspondence via EDGAR
on March 24, 2026 in which the Company requested the acceleration of the above-referenced Registration Statement.

The Company is 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 date.

[Signature page follows]

    Very truly yours,

    APOGEE ACQUISITION CORP

    By:
    /s/ Jeffrey Smith

    Name:
    Jeffrey Smith

    Title:
    Chief Executive Officer

    cc:
    Tricia Branker, Esq., Greenberg Traurig, P.A.