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CORRESP
 1
 filename1.htm

 JAB Acquisition Corp I

 270 Sylvan Avenue, Suite. 2230

 Englewood Cliffs, New Jersey 07632

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street N.E.

 Washington, D.C. 20549

 Attention: Stacie Gorman

 June 5, 2026

 Re:
 JAB Acquisition Corp I

 Registration Statement on Form
S-1

 File No. 333-296035

 REQUEST FOR ACCELERATION OF
EFFECTIVENESS

 Dear Ms. Gorman:

 Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended JAB Acquisition Corp I (the "Registrant") hereby
respectfully requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-296035), as
amended (the "Registration Statement"), so that it may become effective at 4:00 p.m. Eastern Daylight Time on June 9,
2026, or as soon as practicable thereafter.

 The
Registrant hereby authorizes Elliot H. Lutzker, of Davidoff Hutcher & Citron LLP LLP, to orally modify or withdraw this request for
acceleration.

 The
Registrant hereby acknowledges that:

 (i)
should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority,
declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the
Registration Statement;

 (ii)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement
effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the
Registration Statement; and

 (iii)
the Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration
Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United
States.

 We
respectfully request that we be notified of such effectiveness by a telephone call to Mr. Lutzker at (646) 428-3210, or in his
absence Mark Goldenberg, of Davidoff Hutcher & Citron LLP, at (646) 428-3131. We also respectfully request that a copy of the
written order from the Commission verifying the effective time and date of such Registration Statement be sent to Davidoff Hutcher &
Citron LLP, attention: Elliot H. Lutzker, via email at ehl@dhclegal.com.

 Respectfully submitted,

 JAB ACQUISITION CORP I

 /s/ Joshua Jagid

 Joshua Jagid

 Chief Executive Officer

 cc: Elliot H. Lutzker, Davidoff Hutcher &
Citron LLP

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 ]

<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>