SecProbe.io

CORRESP
 1
 filename1.htm

 June
2, 2026

 VIA
EDGAR

 U.S.
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Ruairi James Regan

 Re:
 FutureCorp Space Acquisition
 I

 Registration Statement on Form S-1

 Filed May 20, 2026, as amended

 File No. 333-296040

 Acceleration Request

 Requested Date: June 4, 2026

 Requested Time: 4:00 P.M. Eastern Time

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, FutureCorp Space Acquisition 1 (the " Registrant ")
hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-296040) (the " Registration Statement ")
be declared effective at the "Requested Date" and "Requested Time" set forth above or at such later time as the
Registrant or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities
and Exchange Commission. The Registrant hereby authorizes Stephen P. Alicanti of DLA Piper LLP (US), counsel for the Registrant, to make
such request on the Registrant's behalf.

 We
request that we be notified of the effectiveness of the Registration Statement by telephone to Stephen P. Alicanti of DLA Piper LLP (US)
at (212) 335-4783. Thank you for your assistance.

 Very truly yours,

 FutureCorp Space Acquisition 1

 /s/ Joshua Marks

 Joshua Marks

 Chief Executive Officer and Chief Financial Officer

 cc: Stephen
P. Alicanti (DLA Piper LLP (US))

CORRESP
 1
 filename1.htm

 June 2, 2026

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Ruairi James Regan

 Re:
 FutureCorp Space Acquisition 1

 Registration Statement on Form S-1 (File No. 333-296040)

 Mr. Howes,

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of FutureCorp Space Acquisition
1 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 4, 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,

 CANTOR FITZGERALD & CO.

 By :
 /s/ David batalion

 Name:
 David Batalion

 Title:
 Managing Director, Investment Banking

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 13, 2026

Joshua B. Marks
Chief Executive Officer
FutureCorp Space Acquisition 1
8605 Santa Monica Blvd., #54207
Los Angeles, California 90069

 Re: FutureCorp Space Acquisition 1
 Draft Registration Statement on Form S-1
 Submitted May 04, 2026
 CIK No. 0002131853
Dear Joshua B. Marks:
 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: Stephen P. Alicanti, Esq.
</TEXT>
</DOCUMENT>