SecProbe.io

CORRESP
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April 24, 2026

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 Re: Irenic Acquisition Corp.

Registration Statement on Form S-1

Filed April 10, 2026, as amended

File No. 333-294983

Ladies and Gentlemen:

Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Act”), the undersigned hereby joins in the request of Irenic Acquisition
Corp. 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 April 27, 2026, or as soon as thereafter 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 will continue to comply with the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended.

[Signature Page Follows]

Very truly yours,

JEFFERIES LLC

    /s/ Tina Pappas

    Name: Tina Pappas

    Title: Managing Director

[Signature page to Underwriter’s Acceleration
Request]

CORRESP
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Irenic Acquisition Corp.

767 Fifth Avenue, 15th Floor

New York, New York 10153

April 24, 2026

VIA EDGAR

Pam Howell

Division of Corporation Finance

Office of Real Estate & Construction

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549-3233

    Re:
    Irenic Acquisition Corp.

    Registration Statement on Form S-1

    Filed April 10, 2026, as amended

    File No. 333-294983

Dear Ms. Howell:

Pursuant to Rule 461
of the rules and regulations promulgated under the Securities Act of 1933, as amended, Irenic Acquisition Corp. respectfully
requests 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 April 27, 2026, or as soon thereafter as practicable.

Please call Daniel Nussen
of White & Case LLP at (213) 620-7796 to provide notice of the effectiveness of the Registration Statement.

[Signature Page Follows]

    Very truly yours,

    By:
    /s/ Adam Katz

    Name:
    Adam Katz

    Title:
    Chief Executive Officer

    cc:
    Daniel Nussen, White & Case LLP

[Signature Page to Acceleration Request]

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 1, 2026

Adam Katz
Chief Executive Officer
Irenic Acquisition Corp.
767 Fifth Avenue, 15th Floor
New York, New York 10153

 Re: Irenic Acquisition Corp.
 Draft Registration Statement on Form S-1
 Submitted March 25, 2026
 CIK No. 0002122505
Dear Adam Katz:

 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 Pam Howell at 202-551-3357 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
</TEXT>
</DOCUMENT>