SecProbe.io

CORRESP
 1
 filename1.htm

 Trailblazer Holdings, Inc.
510 Madison Avenue, Suite 1401

 New York, New York 10022

 March 26, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Washington, D.C. 20549

 Attn: Mitchell Austin

 RE :
 Trailblazer Holdings, Inc. (the "Company")

 Registration Statement on Form S-1 (File No. 333-293035) (the "Registration Statement")

 Dear Mr. Austin:

 Reference is made to the letter,
filed as correspondence via EDGAR on March 24, 2026 by the Company, in which the Company requested the acceleration of the effective date
of the above-referenced Registration Statement for 4:30 p.m., Eastern time, on March 26, 2026, or as soon thereafter as practicable in
accordance with Rule 461 ("Rule 461") under the Securities Act of 1933, as amended (the "Act").

 The Company no longer requests
that such Registration Statement be declared effective at this time and hereby formally withdraws its request for acceleration of the
effective date.

 In accordance with Rule 461,
the Company requests that the Securities and Exchange Commission take appropriate action to cause the Registration Statement to be declared
effective on March 27, 2026 at 9:30 a.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.

 Thank you for your assistance
in this matter.

 Very truly yours,

 Trailblazer Holdings, Inc.

 By:
 /s/ Yosef Eichorn

 Name:
 Yosef Eichorn

 Title:
 Chief Executive Officer

CORRESP
 1
 filename1.htm

 Trailblazer Holdings, Inc.
510 Madison Avenue, Suite 1401

 New York, New York 10022

 March 24, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Washington, D.C. 20549

 Attn: Mitchell Austin

 RE :
 Trailblazer Holdings, Inc. (the "Company")

 Registration Statement on Form S-1 (File No. 333-293035) (the "Registration Statement")
Request for Acceleration of Effective Date

 Ladies and Gentlemen:

 In accordance with Rule 461
under the Securities Act of 1933, as amended (the "Act"), the Company requests that the Securities and Exchange Commission
take appropriate action to cause the Registration Statement to be declared effective on March 26, 2026 at 4:30 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,

 Trailblazer Holdings, Inc.

 By:
 /s/Yosef Eichorn

 Name:
 Yosef Eichorn

 Title:
 Chief Executive Officer

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 29, 2026

Yosef Eichorn
Chief Executive Officer
Trailblazer Holdings, Inc.
510 Madison Avenue, Suite 1401
New York, NY 10022

 Re: Trailblazer Holdings, Inc.
 Registration Statement on Form S-1
 Filed January 29, 2026
 File No. 333-293035
Dear Yosef Eichorn:

 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 Mitchell Austin at 202-551-3574 or Jan Woo at
202-551-3453 with any
questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Technology
cc: Alexandria E. Kane, Esq.
</TEXT>
</DOCUMENT>