SecProbe.io

CORRESP
 1
 filename1.htm

 MUZERO ACQUISITION CORP

 136 Madison Avenue, 6 th Floor

 New York, NY 10016

 January 28, 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:
 Pam Howell

 Re:
 Muzero Acquisition Corp

 Registration Statement on Form S-1

 Initially Filed December 3, 2025, File No. 333-291923

 Dear Pam Howell:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Muzero 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 January 29, 2026, or as soon as thereafter practicable.

 Very truly yours,

 /s/ Von Lam

 Von Lam

 Chief Executive Officer

 cc:
 Ellenoff Grossman & Schole LLP

CORRESP
 1
 filename1.htm

 January 28, 2026

 VIA EDGAR

 Division of Corporation Finance

 Office of Real Estate & Construction

 United States Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Re:
 Muzero Acquisition Corp (the "Company")

 Registration Statement on Form S-1

 File No. 333-291923

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the General Rules and Regulations
of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Securities Act"), BTIG,
LLC, as the representative of the underwriters of the offering, hereby joins the request of the Company that the effective date of the
above-captioned Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. ET on January 29, 2026, or as
soon as thereafter practicable.

 Pursuant to Rule 460 of the General Rules and Regulations
of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the several underwriters, wish to advise you
that there will be distributed to each underwriter or dealer, who is reasonably anticipated to be invited 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.

 We have complied and will continue to comply with
the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 Very truly yours,

 /s/ Paul Wood

 Paul Wood

 Managing Director, Co-Head of SPAC Investment Banking

<DOCUMENT>
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<FILENAME>filename2.txt
<TEXT>
 January 16, 2026

Von Lam
Chief Executive Officer
Muzero Acquisition Corp
136 Madison Avenue 6th Floor
New York NY 10016

 Re: Muzero Acquisition Corp
 Registration Statement on Form S-1
 Filed December 3, 2025
 File No. 333-291923
Dear Von Lam:

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

 Sincerely,

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