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SEC Company Response from Snow Rothschild Acquisition (ISNR) — Jun 4, 2026

Snow Rothschild Acquisition Corp.
Date: June 4, 2026 · CIK: 0002123475 · Accession: 0001213900-26-065260

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File numbers found in text: 333-296154

Date
June 4, 2026
Author
SANTANDER US CAPITAL MARKETS LLC
Form
CORRESP
Company
Snow Rothschild Acquisition Corp.

Letter

June 4, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street N.E.

Washington, D.C. 20549

Attention: Pearlyne Paulemon

Re: Snow Rothschild Acquisition Corp. (the "Company")

Registration Statement on Form S-1

File No. 333-296154

Ladies and Gentleman:

In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Act "), we hereby join in the request of the Company that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time, on Monday, June 8, 2026, or as soon as practicable thereafter.

Pursuant to Rule 460 under the Act, please be advised that we expect to distribute approximately 1,000 copies of the Preliminary Prospectus dated May 22, 2026 (the " Preliminary Prospectus ") through the date hereof, to underwriters, dealers, institutions and others.

In connection with the Preliminary Prospectus distribution for the above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement in Rule 15c2-8(b) under the Securities Exchange Act of 1934, as amended.

[ Signature Pages Follow ]

Very truly yours,
SANTANDER US CAPITAL MARKETS LLC

Show Raw Text
CORRESP
 1
 filename1.htm

 June 4, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street N.E.

 Washington, D.C. 20549

 Attention: Pearlyne Paulemon

 Re:
 Snow Rothschild Acquisition Corp. (the "Company")

 Registration Statement on Form S-1

 File No. 333-296154

 Ladies and Gentleman:

 In connection with the above-referenced Registration Statement, and
pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Act "), we hereby join in the request of the
Company that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern
Time, on Monday, June 8, 2026, or as soon as practicable thereafter.

 Pursuant to Rule 460 under the Act, please be advised that we expect
to distribute approximately 1,000 copies of the Preliminary Prospectus dated May 22, 2026 (the " Preliminary Prospectus ")
through the date hereof, to underwriters, dealers, institutions and others.

 In connection with the Preliminary Prospectus distribution for the
above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement in Rule 15c2-8(b)
under the Securities Exchange Act of 1934, as amended.

 [ Signature Pages Follow ]

 Very truly yours,

 SANTANDER US CAPITAL MARKETS LLC

 By:
 /s/ Ryan Kelley

 Name: Ryan Kelley

 Title: Managing Director

 By:
 /s/ Molly Deale Kramer

 Name: Molly Deale Kramer

 Title: Executive Director

 As Representative of the several underwriters

 cc:
 Gregg A. Noel, Skadden, Arps, Slate, Meagher & Flom LLP

 Brian D. Paulson, Skadden, Arps, Slate, Meagher & Flom LLP

 [ Signature Page to Acceleration Request Letter ]