SEC Company Response from Quantum Leap Acquisition (QLEP) — Apr 28, 2026
Quantum Leap Acquisition Corp
Date: April 28, 2026 · CIK: 0002102155 · Accession: 0001213900-26-048715
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293359
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)
Amended 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 amends its prior acceleration request of April 28, 2026, joining the request of Quantum Leap Acquisition Corp. and requests 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.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
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
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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) Amended 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 amends its prior acceleration request of April 28, 2026, joining the request of Quantum Leap Acquisition Corp. and requests 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. Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus. 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