SEC Comment Letter for JAB Acquisition Corp I (ATLQ) — May 6, 2026
JAB Acquisition Corp I
Date: May 6, 2026 · CIK: 0002128739 · Accession: 0000000000-26-004635
AI Filing Summary & Sentiment
Reasoning
Letter
Re: JAB Acquisition Corp I Draft Registration Statement on Form S-1 Submitted April 20, 2026 CIK No. 0002128739 Dear Joshua Jagid:
May 6, 2026
Joshua Jagid Chief Executive Officer JAB Acquisition Corp I 270 Sylvan Ave. Ste. 2230 Englewood Cliffs, NJ 07632
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 Stacie Gorman at 202-551-3585 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Elliot H. Lutzker, Esq.
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 6, 2026 Joshua Jagid Chief Executive Officer JAB Acquisition Corp I 270 Sylvan Ave. Ste. 2230 Englewood Cliffs, NJ 07632 Re: JAB Acquisition Corp I Draft Registration Statement on Form S-1 Submitted April 20, 2026 CIK No. 0002128739 Dear Joshua Jagid: 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 Stacie Gorman at 202-551-3585 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Elliot H. Lutzker, Esq. </TEXT> </DOCUMENT>