Correspondence 0001213900-26-034629 from ACP Holdings Acquisition Corp. (ACGC, ACGCU) (CIK 0002111542)
ACP Holdings Acquisition Corp. (ACGC, ACGCU) (CIK 0002111542)
Date: March 26, 2026 · CIK: 0002111542 · Accession: 0001213900-26-034629
AI Filing Summary & Sentiment
File numbers found in text: 333-294120
Letter
Re: ACP Holdings Acquisition Corp. (the “Company”)
March 26, 2026
VIA EDGAR
United States 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
File No. 333-294120
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on March 24, 2026, in which we, Roth Capital Partners, LLC, as representatives of the underwriters of the offering, joined the Company’s request for acceleration of the effective date of the above-referenced Registration Statement for March 26, 2026, at 4:30 p.m., Eastern time, or as soon thereafter as practicable.
The Company is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
Thank you for assistance in this matter.
[Signature Page Follows]
Very truly yours,
ROTH CAPITAL PARTNERS, LLC
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CORRESP
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filename1.htm
March 26, 2026
VIA EDGAR
United States 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. (the “Company”)
Registration Statement on Form S-1
File No. 333-294120
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence
via EDGAR on March 24, 2026, in which we, Roth Capital Partners, LLC, as representatives of the underwriters of the offering, joined the
Company’s request for acceleration of the effective date of the above-referenced Registration Statement for March 26, 2026, at 4:30
p.m., Eastern time, or as soon thereafter as practicable.
The Company is no longer requesting that such
Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective
date.
Thank you for assistance in this matter.
[Signature Page Follows]
Very truly yours,
ROTH CAPITAL PARTNERS, LLC
By:
/s/ Aaron Gurewitz
Name:
Aaron Gurewitz
Title:
Co-Chief Executive Officer and
Head of Investment Banking