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CORRESP
 1
 filename1.htm

 Snow Rothschild Acquisition Corp.

 40 West 57 th Street, Suite 1800

 New York, NY 10019

 June 4, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, DC 20549

 Attention:
 Pearlyne Paulemon

 Re:
 Snow Rothschild Acquisition Corp.

 Registration Statement on Form S-1

 Filed May 22, 2026, as amended
 File No. 333-296154

 Ladies and Gentlemen:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Snow Rothschild Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 4:00 p.m. ET on Monday, June 8, 2026, or as soon as thereafter practicable.

 Very truly yours,

 /s/ Ian Snow

 Ian Snow

 Chief Executive Officer

 cc:

 Stuart Neuhauser, Ellenoff Grossman &
 Schole LLP
 Adam Berkaw, Ellenoff Grossman & Schole
 LLP

CORRESP
 1
 filename1.htm

 June 4, 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: Pearlyne Paulemon

 Re:
 Snow Rothschild Acquisition Corp. (the "Company")

 Registration Statement on Form S-1

 File No. 333-296154

 Ladies and Gentleman:

 In connection with the above-referenced Registration Statement, and
pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Act "), we hereby join in the request of the
Company that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern
Time, on Monday, June 8, 2026, or as soon as practicable thereafter.

 Pursuant to Rule 460 under the Act, please be advised that we expect
to distribute approximately 1,000 copies of the Preliminary Prospectus dated May 22, 2026 (the " Preliminary Prospectus ")
through the date hereof, to underwriters, dealers, institutions and others.

 In connection with the Preliminary Prospectus distribution for the
above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement in Rule 15c2-8(b)
under the Securities Exchange Act of 1934, as amended.

 [ Signature Pages Follow ]

 Very truly yours,

 SANTANDER US CAPITAL MARKETS LLC

 By:
 /s/ Ryan Kelley

 Name: Ryan Kelley

 Title: Managing Director

 By:
 /s/ Molly Deale Kramer

 Name: Molly Deale Kramer

 Title: Executive Director

 As Representative of the several underwriters

 cc:
 Gregg A. Noel, Skadden, Arps, Slate, Meagher & Flom LLP

 Brian D. Paulson, Skadden, Arps, Slate, Meagher & Flom LLP

 [ Signature Page to Acceleration Request Letter ]

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 17, 2026

Ian Snow
Chief Executive Officer
Snow Rothschild Acquisition Corp.
40 West 57th Street, Suite 1800
New York, NY 10019

 Re: Snow Rothschild Acquisition Corp.
 Draft Registration Statement on Form S-1
 Submitted April 8, 2026
 CIK No. 0002123475
Dear Ian Snow:

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

 Sincerely,

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