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
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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 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.