Correspondence 0001193125-26-181473 from RRE Ventures Acquisition Corp. (RREV, RREVU, RREVW) (CIK 0002123969)
RRE Ventures Acquisition Corp. (RREV, RREVU, RREVW) (CIK 0002123969)
Date: April 27, 2026 · CIK: 0002123969 · Accession: 0001193125-26-181473
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File numbers found in text: 333-294904
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CORRESP 1 filename1.htm CORRESP April 27, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Stacie Gorman Re: RRE Ventures Acquisition Corp. Registration Statement on Form S-1 Initially Filed on April 7, 2026 File No. 333-294904 Ladies and Gentlemen: Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned hereby joins in the request of RRE Ventures Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m., Eastern Time, on April 29, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Latham & Watkins LLP, request by telephone that such Registration Statement be declared effective. Pursuant to Rule 460 of Regulation C of the General Rules and Regulations under the Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. [Signature Page Follows] Very truly yours, COHEN AND COMPANY CAPITAL MARKETS, A DIVISION OF COHEN & COMPANY SECURITIES, LLC By: /s/ Jerry Serowik Name: Jerry Serowik Title: Head of Cohen & Company Capital Markets [Signature Page to Underwriter’s Acceleration Request Letter]