SEC Comment Letter for Amanat Acquisition (AMAN) — Mar 30, 2026
Amanat Acquisition Corp.
Date: March 30, 2026 · CIK: 0002112457 · Accession: 0000000000-26-003184
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Amanat Acquisition Corp. Draft Registration Statement on Form S-1 Submitted March 18, 2026 CIK No. 0002112457 Dear Pavan Cheruvu:
March 30, 2026
Pavan Cheruvu Chief Executive Officer Amanat Acquisition Corp. 153 Central Avenue C/O 56 Westfield, NJ 07091
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the 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 Ruairi James Regan at 202-551-3269 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Giovanni Caruso, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 30, 2026 Pavan Cheruvu Chief Executive Officer Amanat Acquisition Corp. 153 Central Avenue C/O 56 Westfield, NJ 07091 Re: Amanat Acquisition Corp. Draft Registration Statement on Form S-1 Submitted March 18, 2026 CIK No. 0002112457 Dear Pavan Cheruvu: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the 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 Ruairi James Regan at 202-551-3269 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Giovanni Caruso, Esq. </TEXT> </DOCUMENT>