SEC Company Response from Keystone Acquisition (KEYY) — May 29, 2026
Keystone Acquisition Corp.
Date: May 29, 2026 · CIK: 0002102771 · Accession: 0001213900-26-062648
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295539
Letter
Re: Keystone Acquisition Corp. Registration Statement on Form S-1 File No. 333-295539
May 29, 2026
VIA EDGAR
Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Keystone Acquisition Corp. that the effective date of the above- referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. ET on June 2, 2026, or as soon as thereafter 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 advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended.
[ signature page follows ]
Very truly yours,
COHEN & COMPANY CAPITAL MARKETS, A DIVISION OF COHEN & COMPANY SECURITIES, LLC
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CORRESP 1 filename1.htm May 29, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549 Re: Keystone Acquisition Corp. Registration Statement on Form S-1 File No. 333-295539 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Keystone Acquisition Corp. that the effective date of the above- referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. ET on June 2, 2026, or as soon as thereafter 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 advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended. [ signature page follows ] Very truly yours, COHEN & COMPANY CAPITAL MARKETS, A DIVISION OF COHEN & COMPANY SECURITIES, LLC /s/ Jerry Serowik Name: Jerry Serowik Title: Head of Cohen & Company Capital Markets [Signature page to Underwriter's Acceleration Request]