SecProbe.io

CORRESP
1
filename1.htm

February 26, 2026

VIA EDGAR

Division of Corporation Finance

Office of Real Estate & Construction

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Illumination Acquisition Corp I

    Registration Statement on Form S-1

    File No. 333-292445

Ladies and Gentlemen:

The undersigned hereby withdraws its request,
dated February 25, 2026, that the effective date of the above-referenced Registration Statement be accelerated to 4:00 p.m., Eastern Time,
on March 2, 2026 or as soon thereafter as practicable.

    ILLUMINATION ACQUISITION CORP I

    /s/ John Lipman

    John Lipman

    Chief Executive Officer

CORRESP
1
filename1.htm

Illumination Acquisition Corp I

570 Lexington Ave, 40th Floor

New York, NY 10022

February 26, 2026

VIA EDGAR

Division of Corporation Finance

Office of Real Estate & Construction

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Illumination Acquisition Corp I

    Registration Statement on Form S-1

    File No. 333-292445

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, Illumination Acquisition Corp I hereby requests that the effectiveness of the above-referenced
Registration Statement be accelerated so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on February
26, 2026 or as soon thereafter as practicable.

    Sincerely,

    ILLUMINATION ACQUISITION CORP I

    /s/ John Lipman

    John Lipman

    Chief Executive Officer

CORRESP
1
filename1.htm

February 26, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Illumination Acquisition Corp I

    Registration Statement on Form S-1

    File No. 333-292445

Ladies and Gentleman:

On February 25, 2026, the undersigned, as the representative
of the underwriters, joined in the request of Illumination Acquisition Corp I 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. ET on March 2, 2026, or as soon as thereafter practicable.
We hereby withdraw our request until further notice.

* * *

[Signature Page Follows]

    Very truly yours,

    BTIG, LLC

    By:
    /s/ Paul Wood

    Name:
    Paul Wood

    Title:
    Managing Director

[Signature Page to UW Acceleration Request -
Withdrawal]

CORRESP
1
filename1.htm

February 26, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Illumination Acquisition Corp I

    Registration Statement on Form S-1

    File No. 333-292445

Ladies and Gentlemen:

In accordance with Rule 461
under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, as representative of the underwriters
for the proposed public offering of units of Illumination Acquisition Corp I (the “Company”) pursuant to the above-referenced
Registration Statement, hereby joins in the request of the Company for acceleration of the effective date of the above-referenced Registration
Statement so that it becomes effective at 4:00 p.m., Eastern time, on Thursday, February 26, 2026, or as soon as possible thereafter.

Pursuant to Rule 460 of the
General Rules and Regulations under the Securities Act, the undersigned advises 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,
in connection with the above-referenced proposed offering.

[Signature Page Follows]

    Very truly yours,

    BTIG, LLC

    By:
    /s/ Paul Wood

    Name:
    Paul Wood

    Title:
    Managing Director

    [Signature Page to SEC Letter from Underwriters Requesting Acceleration of Effectiveness]

CORRESP
1
filename1.htm

Illumination Acquisition Corp I

570 Lexington Ave, 40th Floor

New York, NY 10022

February 25, 2026

VIA EDGAR

Division of Corporation Finance

Office of Real Estate & Construction

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 Re: Illumination Acquisition Corp I

Registration Statement on Form S-1

File No. 333-292445

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, Illumination Acquisition Corp I hereby requests that the effectiveness of the above-referenced
Registration Statement be accelerated so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on March 2,
2026 or as soon thereafter as practicable.

    Sincerely,

    ILLUMINATION ACQUISITION CORP I

    /s/ John Lipman

    John Lipman

    Chief Executive Officer

CORRESP
1
filename1.htm

February 25, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 Re: Illumination Acquisition Corp I

Registration Statement on Form S-1

File No. 333-292445

Ladies and Gentlemen:

In accordance with Rule 461
under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, as representative of the underwriters
for the proposed public offering of units of Illumination Acquisition Corp I (the “Company”) pursuant to the above-referenced
Registration Statement, hereby joins in the request of the Company for acceleration of the effective date of the above-referenced Registration
Statement so that it becomes effective at 4:00 p.m., Eastern time, on Monday, March 2, 2026, or as soon as possible thereafter.

Pursuant to Rule 460 of the
General Rules and Regulations under the Securities Act, the undersigned advises 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,
in connection with the above-referenced proposed offering.

[Signature Page Follows]

    Very truly yours,

    BTIG, LLC

    By:
    /s/ Paul Wood

    Name:
    Paul Wood

    Title:
    Managing Director

[Signature Page to SEC Letter from Underwriters Requesting Acceleration
of Effectiveness]

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

John Lipman
Chief Executive Officer
Illumination Acquisition Corp. I
570 Lexington Ave, 40th Floor
New York, NY 10022

 Re: Illumination Acquisition Corp. I
 Registration Statement on Form S-1
 Filed December 23, 2025
 File No. 333-292445
Dear John Lipman:

 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 Pearlyne Paulemon at 202-551-8714 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Jeffrey M. Gallant
</TEXT>
</DOCUMENT>