SEC Company Response from Quantum Leap Acquisition (QLEP) — Apr 28, 2026
Quantum Leap Acquisition Corp
Date: April 28, 2026 · CIK: 0002102155 · Accession: 0001213900-26-048627
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File numbers found in text: 333-293359
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CORRESP 1 filename1.htm Alliance Global Partners 590 Madison Avenue, 28th Floor New York, NY 10022 April 28, 2026 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Quantum Leap Acquisition Corp. Registration Statement on Form S-1, as amended (File No. 333-293359) Request for Acceleration of Effective Date Requested Date: Thursday, April 30, 2026 Requested Time: 4:30 PM Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Securities Act"), Alliance Global Partners, as representative of the underwriters for the above-captioned proposed offering, hereby joins the request of Quantum Leap Acquisition Corp. that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it may become effective at 4:30 p.m., Eastern Time, on Thursday, April 30, 2026, or as soon thereafter as practicable. The undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended. ALLIANCE GLOBAL PARTNERS Very truly yours, By: Thomas J. Higgins Name: Thomas J. Higgins Title: Managing Director