SEC Comment Letter for Quantum Leap Acquisition (QLEP) — Jan 27, 2026
Quantum Leap Acquisition Corp
Date: Jan. 27, 2026 · CIK: 0002102155 · Accession: 0000000000-26-000964
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Quantum Leap Acquisition Corp Draft Registration Statement on Form S-1 Submitted December 23, 2025 CIK No. 0002102155 Dear Kervin Pillay:
January 26, 2026
Kervin Pillay Chief Executive Officer Quantum Leap Acquisition Corp Willow Workplace Menlo Park 80 Willow Road Menlo Park, California 94025
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 Pam Howell at 202-551-3357 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 26, 2026 Kervin Pillay Chief Executive Officer Quantum Leap Acquisition Corp Willow Workplace Menlo Park 80 Willow Road Menlo Park, California 94025 Re: Quantum Leap Acquisition Corp Draft Registration Statement on Form S-1 Submitted December 23, 2025 CIK No. 0002102155 Dear Kervin Pillay: 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 Pam Howell at 202-551-3357 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction </TEXT> </DOCUMENT>