SEC Company Response from JAB Acquisition Corp I (ATLQ) — Jun 5, 2026
JAB Acquisition Corp I
Date: June 5, 2026 · CIK: 0002128739 · Accession: 0001213900-26-065718
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296035
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Stacie Gorman Registration Statement on Form S-1 Filed May 19, 2026, as amended File No. 333-296035
Re: JAB Acquisition Corp I
Dear Ms. Gorman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of JAB Acquisition Corp I 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 June 9, 2026, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you 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,
D. BORAL CAPITAL LLC
Show Raw Text
CORRESP 1 filename1.htm June 5, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Stacie Gorman Re: JAB Acquisition Corp I Registration Statement on Form S-1 Filed May 19, 2026, as amended File No. 333-296035 Dear Ms. Gorman: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of JAB Acquisition Corp I 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 June 9, 2026, or as soon thereafter as practicable. Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you 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, D. BORAL CAPITAL LLC By: /s/ GAURAV VERMA Name: Gaurav Verma Title: Co-Head of Investment Banking [ Signature Page to UW Acceleration Request ]