Correspondence 0001213900-26-034628 from ACP Holdings Acquisition Corp. (ACGC, ACGCU) (CIK 0002111542)
ACP Holdings Acquisition Corp. (ACGC, ACGCU) (CIK 0002111542)
Date: March 26, 2026 · CIK: 0002111542 · Accession: 0001213900-26-034628
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File numbers found in text: 333-294120
Letter
Re: ACP Holdings Acquisition Corp.
March 26, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: David Link
Registration Statement on Form S-1
Filed March 6, 2026, as amended
File No. 333-294120
Withdrawal of Acceleration Request
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on March 24, 2026 in which we requested the acceleration of the effective date of the above-referenced registration statement (the “Registration Statement”) for March 26, 2026 at 4:30 p.m., Eastern Time, or at such later time as we or our counsel, DLA Piper LLP (US), requested via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission, in accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”). We are no longer requesting that such Registration Statement be declared effective at that date and time, and we hereby formally withdraw our request for acceleration of the effective date for March 26, 2026 at 4:30 p.m. Eastern Time.
If you have any questions regarding this request, please contact Stephen P. Alicanti of DLA Piper LLP (US) by telephone at (212) 335-4783. Thank you for your assistance.
Very truly yours,
ACP Holdings Acquisition Corp.
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CORRESP
1
filename1.htm
March 26, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: David Link
Re:
ACP Holdings Acquisition Corp.
Registration Statement on Form S-1
Filed March 6, 2026, as amended
File No. 333-294120
Withdrawal of Acceleration Request
Ladies and Gentlemen:
Reference is made to our letter,
filed as correspondence via EDGAR on March 24, 2026 in which we requested the acceleration of the effective date of the above-referenced
registration statement (the “Registration Statement”) for March 26, 2026 at 4:30 p.m., Eastern Time, or at such
later time as we or our counsel, DLA Piper LLP (US), requested via telephone call to the staff of the Division of Corporation Finance
of the U.S. Securities and Exchange Commission, in accordance with Rule 461 of the General Rules and Regulations under the Securities
Act of 1933, as amended (the “Act”). We are no longer requesting that such Registration Statement be declared
effective at that date and time, and we hereby formally withdraw our request for acceleration of the effective date for March 26, 2026
at 4:30 p.m. Eastern Time.
If you have any questions regarding
this request, please contact Stephen P. Alicanti of DLA Piper LLP (US) by telephone at (212) 335-4783. Thank you for your assistance.
Very truly yours,
ACP Holdings Acquisition Corp.
/s/ Andrew Mallozzi
Andrew Mallozzi
Chief Executive Officer
cc:
Stephen P. Alicanti (DLA Piper LLP (US))