SEC Company Response from Long Table Growth (LTGR) — Jun 1, 2026
Long Table Growth Corp.
Date: June 1, 2026 · CIK: 0002104177 · Accession: 0001213900-26-063458
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292835
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: David Link Re: Long Table Growth Corp. Registration Statement on Form S-1 Filed January 20, 2026, as amended File No. 333-292835
Dear Mr. Link:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), we hereby join in the request of Long Table Growth Corp. that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time, on June 3, 2026, or as soon as practicable thereafter.
Pursuant to Rule 460 under the Act, please be advised that we expect to distribute approximately 1,000 copies of the Preliminary Prospectus dated May 29, 2026 (the "Preliminary Prospectus") through the date hereof, to underwriters, dealers, institutions and others.
In connection with the Preliminary Prospectus distribution for the above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement in Rule 15c2-8(b) under the Securities Exchange Act of 1934, as amended.
* * *
[ Signature Page Follows ]
Very truly yours,
SANTANDER US CAPITAL MARKETS LLC
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CORRESP 1 filename1.htm Santander US Capital Markets LLC 437 Madison Avenue New York, New York 10022 June 1, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: David Link Re: Long Table Growth Corp. Registration Statement on Form S-1 Filed January 20, 2026, as amended File No. 333-292835 Dear Mr. Link: In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), we hereby join in the request of Long Table Growth Corp. that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time, on June 3, 2026, or as soon as practicable thereafter. Pursuant to Rule 460 under the Act, please be advised that we expect to distribute approximately 1,000 copies of the Preliminary Prospectus dated May 29, 2026 (the "Preliminary Prospectus") through the date hereof, to underwriters, dealers, institutions and others. In connection with the Preliminary Prospectus distribution for the above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement in Rule 15c2-8(b) under the Securities Exchange Act of 1934, as amended. * * * [ Signature Page Follows ] Very truly yours, SANTANDER US CAPITAL MARKETS LLC By: /s/ Ryan Kelley Name: Ryan Kelley Title: Managing Director By: /s/ Molly Deale Kramer Name: Molly Deale Kramer Title: Executive Director cc: Davis Polk & Wardwell LLP [Signature Page to Underwriters' Acceleration Request Letter]