SecProbe.io

CORRESP
 1
 filename1.htm

 AmperCap Acquisition Company

 12 East 49 th Street, 18 th
Floor

 New York, NY 10017

 May 29, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Mail Stop 3030

 Washington, D.C. 20549

 Attention: Pearlyne Paulemon

 Re:
 AmperCap Acquisition Company

 Registration Statement on Form S-1, as amended

 Filed March 17, 2026

 File No. 333-294363

 Ladies and Gentleman:

 Pursuant to Rule 461 under the Securities
Act of 1933, as amended, AmperCap Acquisition Company (the "Company") hereby requests acceleration of effectiveness of
the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on June 2, 2026, or as soon as
thereafter practicable, or at such other time as the Company or its outside counsel, EllenoffGrossman & Schole LLP, request by
telephone that such Registration Statement be declared effective.

 Very truly yours,

 /s/  Harish Dadoo Gonzalez

 Harish Dadoo Gonzalez

 Co-Chief Executive Officer

 cc:
 Ellenoff Grossman & Schole LLP

CORRESP
 1
 filename1.htm

 May 29, 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

 Re:
 AmperCap Acquisition Company
Registration Statement on Form S-1
File No. 333-294363

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of AmperCap
Acquisition Company 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 2, 2026, or as soon thereafter as practicable, or at such other time as the Company or its
outside counsel, Ellenoff Grossman & Schole LLP, request by telephone that such Registration Statement be declared effective.

 Pursuant to Rule 460 of the General Rules and
Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, 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.

 Very truly yours,

 EarlyBirdCapital, Inc.

 By:
 /s/ Mauro Conijeski

 Name:
 Mauro Conijeski

 Title:
 Senior Managing Director

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 19, 2026

Harish Dadoo Gonz lez
Chief Executive Officer
AmperCap Acquisition Co
12 East 49th Street,18th Floor
New York, NY, 10017

 Re: AmperCap Acquisition Co
 Draft Registration Statement on Form S-1
 Submitted January 21, 2026
 CIK No. 0002101393
Dear Harish Dadoo Gonz lez:

 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 Pearlyne Paulemon at 202-551-8714 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Jessica Yuan
</TEXT>
</DOCUMENT>