Correspondence 0001213900-26-037250 from ACP Holdings Acquisition Corp. (ACGC, ACGCU) (CIK 0002111542)
ACP Holdings Acquisition Corp. (ACGC, ACGCU) (CIK 0002111542)
Date: March 31, 2026 · CIK: 0002111542 · Accession: 0001213900-26-037250
AI Filing Summary & Sentiment
File numbers found in text: 333-294120
Letter
Re: ACP Holdings Acquisition Corp.
March 31, 2026
VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
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:
Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), Roth Capital Partners, LLC, as the representative of the underwriters of the offering, hereby joins the request of the Company that the effective date of the above-captioned Registration Statement, as amended, to be accelerated so as to permit it to become effective at 4:30 p.m. ET on April 1, 2026, or as soon as thereafter practicable.
Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the several underwriters, wish to advise you that, through March 31, 2026, we distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as “E-red” copies of the preliminary prospectus dated March 30, 2026, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
We have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
/s/ Aaron Gurewitz
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March 31, 2026
VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: David Link
Re:
ACP Holdings Acquisition Corp.
Registration Statement on Form S-1
File No. 333-294120
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations
of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), Roth Capital
Partners, LLC, as the representative of the underwriters of the offering, hereby joins the request of the Company that the effective date
of the above-captioned Registration Statement, as amended, to be accelerated so as to permit it to become effective at 4:30 p.m. ET on
April 1, 2026, or as soon as thereafter practicable.
Pursuant to Rule 460 of the General Rules and Regulations
of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the several underwriters, wish to advise you
that, through March 31, 2026, we distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate
in the distribution of the security, as many copies, as well as “E-red” copies of the preliminary prospectus dated March 30,
2026, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
We have complied and will continue to comply with
the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
/s/ Aaron Gurewitz
Aaron Gurewitz
President and Head of Investment Banking