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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

Date
April 28, 2026
Author
Managing Director
Form
CORRESP
Company
Quantum Leap Acquisition Corp

Letter

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

Show Raw Text
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