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
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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 ]