SecProbe.io

CORRESP
 1
 filename1.htm

 Amanat Acquisition Corp

 153 Central Avenue

 C/O 56

 Westfield, NJ 07091

 201-688-0364

 May 14, 2026

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 Attn: Ruairi James Regan

 RE :
 Amanat Acquisition Corp (the "Company")

 Registration File No. 333-295170
 (the "Registration Statement")
 Request for Acceleration of Effective Date

 Ladies and Gentleman

 In accordance with Rule 461 under the Securities Act of 1933, as amended
(the "Act"), the Company requests that the Securities and Exchange Commission (the "Commission") take appropriate
action to cause the Registration Statement to be declared effective on May 18, 2026 at 4:00 p.m., Eastern Time, or as soon as practicable
thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In making this acceleration
request, the Company acknowledges that it is aware of its obligations under the Act.

 Very truly yours,

 Amanat Acquisition Corp

 By:
 /s/ Pavan Cheruvu

 Name:
 Pavan Cheruvu

 Title:
 Chief Executive Officer

CORRESP
 1
 filename1.htm

 May 14, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

 Attn: Ruari James Regan

 Re: Amanat Acquisition Corp
Registration Statement on Form S-1
Initially filed on April 17, 2026, as amended
File No. 333-295170

 Ladies and Gentlemen:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Amanat 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 May 18, 2026, or as soon as thereafter 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 will continue to comply with the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended.

 [ Signature Page Follows ]

 Very truly yours,

 Leerink Partners LLC

 /s/ Sean Pitt

 Name:
 Sean Pitt

 Title:
 Senior Managing Director

 [Signature page to Underwriter's Acceleration Request]

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 30, 2026

Pavan Cheruvu
Chief Executive Officer
Amanat Acquisition Corp.
153 Central Avenue
C/O 56
Westfield, NJ 07091

 Re: Amanat Acquisition Corp.
 Draft Registration Statement on Form S-1
 Submitted March 18, 2026
 CIK No. 0002112457
Dear Pavan Cheruvu:

 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 Ruairi James Regan at 202-551-3269 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Giovanni Caruso, Esq.
</TEXT>
</DOCUMENT>