SEC Comment Letter for ACP Holdings Acquisition (ACGC) — Mar 12, 2026
ACP Holdings Acquisition Corp.
Date: March 12, 2026 · CIK: 0002111542 · Accession: 0000000000-26-002587
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294120
Letter
Re: ACP Holdings Acquisition Corp. Registration Statement on Form S-1 Filed March 06, 2026 File No. 333-294120 Dear Andrew Mallozzi:
March 12, 2026
Andrew Mallozzi Chief Executive Officer ACP Holdings Acquisition Corp. 3131 Eastside Houston, Texas 77098
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: Stephen Alicanti
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 12, 2026 Andrew Mallozzi Chief Executive Officer ACP Holdings Acquisition Corp. 3131 Eastside Houston, Texas 77098 Re: ACP Holdings Acquisition Corp. Registration Statement on Form S-1 Filed March 06, 2026 File No. 333-294120 Dear Andrew Mallozzi: 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: Stephen Alicanti </TEXT> </DOCUMENT>