SecProbe.io

CORRESP
 1
 filename1.htm

 Fortress
Value Acquisition Corp. V

 1345
Avenue of the Americas, 46th Floor

 New
York, NY 10105

 February
23, 2026

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 Office
of Real Estate & Construction

 100
F Street, N.E.

 Washington,
D.C. 20549

 Attention:
David Link

 Re:
 Fortress Value Acquisition
 Corp. V (the "Company") Registration Statement on Form S-1 (Registration No. 333-293340)

 Dear
Mr. Link:

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, we respectfully request that the effective date of the Company's Registration
Statement on Form S-1 (File No. 333-293340), as thereafter amended and supplemented from time to time, be accelerated by the Securities
and Exchange Commission (the "Commission") to 4:00 p.m. Washington D.C. time on February 25, 2026 or as soon as practicable
thereafter, or at such other time as the Company or its outside counsel, Weil, Gotshal & Manges LLP, request by telephone that such
Registration Statement be declared effective.

 We
request that we be notified of such effectiveness by a telephone call to Michael Stein of Weil, Gotshal & Manges LLP at (212) 310-8135
and that such effectiveness also be confirmed in writing.

 Very truly yours,

 Fortress Value Acquisition Corp. V

 By:
 /s/ John Konawalik

 Name:
 John Konawalik

 Title:
 Chief Financial Officer

 cc:
 Weil, Gotshal & Manges LLP

 Michael Stein, Esq.

 Ropes & Gray LLP

 Paul D. Tropp, Esq.

 Christopher J. Capuzzi, Esq.

CORRESP
 1
 filename1.htm

 VIA EDGAR

 Deutsche Bank Securities Inc.

 1 Columbus Circle

 New York, New York 10019

 February 23, 2026

 Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 Re: Fortress Value Acquisition Corp. V

 Registration Statement on Form S-1

 Registration File No. 333-293340

 Ladies and Gentlemen:

 In accordance with Rule 461 under the Securities
Act of 1933, as amended (the "Act"), we, as representative of the several underwriters, hereby join in the request of Fortress
Value Acquisition Corp. V (the "Company") for acceleration of the effective date of the above-named Registration Statement
on Form S-1, as amended, so that it becomes effective at 4:00 PM, Eastern Time, on February 25, 2026, or as soon thereafter as practicable,
or at such other time as the Company or its outside counsel, Weil, Gotshal & Manges LLP, request by telephone that such Registration
Statement be declared effective.

 Pursuant to Rule 460 under the Act, we, as representative
of the several underwriters, wish to advise you that we intend to distribute to each underwriter, dealer or institution who is reasonably
anticipated to participate in the offering as many copies of the Preliminary Prospectus included in the above-named Registration Statement,
as amended, as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

 We, the undersigned, as representative of the several
underwriters, will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 [ Signature Page Follows ]

 Very truly yours,

 By:
 Deutsche Bank Securities Inc.

 By:
 /s/ Stephane Gruffat

 Name:
 Stephane Gruffat

 Title:
 Managing Director

 By:
 /s/ Nick Williams

 Name:
 Nick Williams

 Title:
 Managing Director

 [Signature Page to Underwriters'
Acceleration Request]

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 26, 2026

Micah Kaplan
Co-Chief Executive Officer
Fortress Value Acquisition Corp. V
1345 Avenue of the Americas, 46th Floor
New York, New York 10105

 Re: Fortress Value Acquisition Corp. V
 Draft Registration Statement on Form S-1
 Submitted December 23, 2025
 CIK No. 0001850733
Dear Micah Kaplan:

 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 David Link at 202-551-3356 with any questions.

 Sincerely,

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