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Cambridge Acquisition Corp.
CIK: 0002100125  ·  File(s): 333-292147  ·  Started: 2026-01-27  ·  Last active: 2026-01-30
Response Received 2 company response(s) High - file number match
UL SEC wrote to company 2026-01-27
Cambridge Acquisition Corp.
Offering / Registration Process
File Nos in letter: 333-292147
↓
CR Company responded 2026-01-30
Cambridge Acquisition Corp.
Offering / Registration Process
File Nos in letter: 333-292147
↓
CR Company responded 2026-01-30
Cambridge Acquisition Corp.
Offering / Registration Process
File Nos in letter: 333-292147
DateTypeCompanyLocationFile NoLink
2026-01-30 Company Response Cambridge Acquisition Corp. Cayman Islands N/A
Offering / Registration Process
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2026-01-30 Company Response Cambridge Acquisition Corp. Cayman Islands N/A
Offering / Registration Process
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2026-01-27 SEC Comment Letter Cambridge Acquisition Corp. Cayman Islands 333-292147
Offering / Registration Process
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DateTypeCompanyLocationFile NoLink
2026-01-27 SEC Comment Letter Cambridge Acquisition Corp. Cayman Islands 333-292147
Offering / Registration Process
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DateTypeCompanyLocationFile NoLink
2026-01-30 Company Response Cambridge Acquisition Corp. Cayman Islands N/A
Offering / Registration Process
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2026-01-30 Company Response Cambridge Acquisition Corp. Cayman Islands N/A
Offering / Registration Process
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2026-01-30 - CORRESP - Cambridge Acquisition Corp.
CORRESP
 1
 filename1.htm

 Cambridge
acquisition corp.

 One Liberty Square, 13th FL

 Boston, MA 02109

 January 30, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, DC 20549

 Attention:
 Ms. Catherine De Lorenzo

 Re:
 Cambridge Acquisition Corp.

 Registration Statement on Form S-1

 Filed December 15, 2025, as amended

 File No. 333-292147

 Ladies and Gentlemen:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Cambridge Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 4:30 p.m. ET on January 30, 2026, or as soon as thereafter practicable.

 Very truly yours,

 /s/ Brent Michael Cox

 Brent Michael Cox

 Chief Executive Officer

 cc:
 Ellenoff Grossman & Schole LLP
2026-01-30 - CORRESP - Cambridge Acquisition Corp.
CORRESP
 1
 filename1.htm

 BTIG,
llc

 65 E. 55th Street

 New York, New York 10022

 January 30, 2026

 VIA EDGAR

 Catherine De Lorenzo

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 Re: Cambridge Acquisition Corp. Registration Statement on Form S-1

 Filed December 15, 2025, as amended

 File No. 333-292147

 Dear 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, for itself and the other several underwriters,
hereby joins in the request of Cambridge Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated
so as to permit it to become effective at 4:30 p.m. Eastern time on Friday, January 30, 2026, or as soon thereafter as practicable.

 Pursuant to Rule 460 of the General Rules and
Regulations under the Act, the undersigned advises that approximately 50 copies of the Preliminary Prospectus dated January 29, 2026 are
expected to be distributed to prospective underwriters and dealers, institutional investors, retail investors and others.

 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,

 BTIG, llc

 By:
 /s/ Paul Wood

 Name: Paul Wood

 Title: Managing Director

 As Representative of the several underwriters

 [ Signature Page to Underwriter's
Acceleration Request Letter ]
2026-01-27 - UPLOAD - Cambridge Acquisition Corp. File: 333-292147
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 21, 2026

Brent Michael Cox
Chief Executive Officer
Cambridge Acquisition Corp.
One Liberty Square, 13th FL
Boston, MA 02109

 Re: Cambridge Acquisition Corp.
 Registration Statement on Form S-1
 Filed December 15, 2025
 File No. 333-292147
Dear Brent Michael Cox:

 This is to advise you that we have not reviewed and will not review your
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 Catherine De Lorenzo at 202-551-3772 with any questions.

 Sincerely,

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

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