SEC Comment Letter for Keystone Acquisition (KEYY) — Feb 18, 2026
Keystone Acquisition Corp.
Date: Feb. 18, 2026 · CIK: 0002102771 · Accession: 0000000000-26-001651
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Keystone Acquisition Corp. Draft Registration Statement on Form S-1 Submitted January 23, 2026 CIK No. 0002102771 Dear Richard Chin:
February 18, 2026
Richard Chin Chief Executive Officer Keystone Acquisition Corp. 142 West 57th Street 11th Floor New York, NY 10019
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 Benjamin Holt at 202-551-6614 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Christopher Wing
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 18, 2026 Richard Chin Chief Executive Officer Keystone Acquisition Corp. 142 West 57th Street 11th Floor New York, NY 10019 Re: Keystone Acquisition Corp. Draft Registration Statement on Form S-1 Submitted January 23, 2026 CIK No. 0002102771 Dear Richard Chin: 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 Benjamin Holt at 202-551-6614 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Christopher Wing </TEXT> </DOCUMENT>