SEC Comment Letter for Long Table Growth (LTGR) — Feb 18, 2026
Long Table Growth Corp.
Date: Feb. 18, 2026 · CIK: 0002104177 · Accession: 0000000000-26-001657
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292835
Letter
Re: Long Table Growth Corp. Registration Statement on Form S-1 Filed January 20, 2026 File No. 333-292835 Dear Gregory Ethridge:
February 18, 2026
Gregory Ethridge Chief Executive Officer Long Table Growth Corp. 8400 Westchester Drive, Suite 212 Dallas, Texas 75225
This is to advise you that we have not reviewed and will not review your 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 David Link at 202-551-3356 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Jordan Leon
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 18, 2026 Gregory Ethridge Chief Executive Officer Long Table Growth Corp. 8400 Westchester Drive, Suite 212 Dallas, Texas 75225 Re: Long Table Growth Corp. Registration Statement on Form S-1 Filed January 20, 2026 File No. 333-292835 Dear Gregory Ethridge: This is to advise you that we have not reviewed and will not review your 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 David Link at 202-551-3356 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Jordan Leon </TEXT> </DOCUMENT>