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CORRESP
 1
 filename1.htm

 LONG TABLE GROWTH CORP.

 8400 Westchester Drive,
Suite 212

 Dallas, Texas 75225

 June 1, 2026

 VIA EDGAR

 David Link

 Division of Corporation Finance

 Office of Real Estate & Construction

 U.S. Securities and Exchange Commission

 100 F Street, NE

 Washington, DC 20549-3233

 Re:
 Long Table Growth Corp.

 Registration Statement on Form S-1

 Filed January 20, 2026, as amended

 File No. 333-292835

 Dear Mr. Link:

 Pursuant to Rule 461 of the
rules and regulations promulgated under the Securities Act of 1933, as amended, Long Table Growth 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 June 3, 2026, or as soon thereafter as practicable.

 Please call Elliott Smith
of Perkins Coie LLP at (212) 261-6847 to provide notice of the effectiveness of the Registration Statement.

 [ Signature Page Follows ]

 Very truly yours,

 By:
 /s/ Gregory Ethridge

 Name:
 Gregory Ethridge

 Title:
 Chief Executive Officer and Chairman

 cc: Elliott Smith, Perkins Coie LLP

 [ Signature Page to Acceleration Request ]

CORRESP
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 filename1.htm

 Santander US Capital Markets LLC
437 Madison Avenue
New York, New York 10022

 June 1, 2026

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: David Link

 Re: Long Table Growth Corp.

 Registration Statement on Form S-1

 Filed January 20, 2026, as amended

 File No. 333-292835

 Dear Mr. Link:

 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 Long
Table Growth Corp. 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 June 3, 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 29, 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 Page Follows ]

 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

 cc: Davis Polk & Wardwell LLP

 [Signature Page to Underwriters'
Acceleration Request Letter]

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 18, 2026

Gregory Ethridge
Chief Executive Officer
Long Table Growth Corp.
8400 Westchester Drive, Suite 212
Dallas, Texas 75225

 Re: Long Table Growth Corp.
 Registration Statement on Form S-1
 Filed January 20, 2026
 File No. 333-292835
Dear Gregory Ethridge:

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

 Sincerely,

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