SecProbe.io

CORRESP
 1
 filename1.htm

 PATRIOT ACQUISITION CORP.

 Four Radnor Corporate Center

 100 Matsonford Road, Suite 210

 Radnor, Pennsylvania 19087

 May 12, 2026

 Via Edgar

 U.S. Securities & Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Benjamin Holt

 Re:
 Patriot Acquisition Corp.

 Registration Statement on Form S-1 (File No. 333-294090)

 Ladies and Gentlemen:

 Pursuant to Rule 461 under the
Securities Act of 1933, as amended, Patriot Acquisition Corp. (the "Company") hereby requests acceleration of the effectiveness
of the above-referenced Registration Statement so that it may become effective by 4:30 p.m. Eastern Time on May 13, 2026, or as soon thereafter
as practicable.

 Please contact Aaron A. Seamon
of Squire Patton Boggs (US) LLP, counsel to the Company, at (614) 365-2759 or by email at aaron.seamon@squirepb.com with any questions
you may have concerning this request. In addition, please contact Mr. Seamon when this request for acceleration has been granted.

 Very truly yours,

 PATRIOT ACQUISITION CORP.

 By:
 /s/ Thomas Cestare

 Name:
 Thomas Cestare

 Title:
 Chief Financial Officer

CORRESP
 1
 filename1.htm

 May 12, 2026

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Benjamin Holt

 Re:
 Patriot Acquisition Corp.

 Registration Statement on Form S-1 (File No. 333-294090)

 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 Patriot Acquisition Corp.
that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m.
Eastern Time on May 13, 2026, or as soon thereafter as 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 has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 * * *

 [ Signature Page Follows ]

 Very truly yours,

 KEEFE, BRUYETTE & WOODS, INC.

 By:
 /s/ Joseph Berry

 Name:
 Joseph Berry

 Title:
 Co-Head of KBW Investment Banking

 [ Signature Page to UW Acceleration Request ]

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

Jack Kopinsky
Chief Executive Officer
Patriot Acquisition Corp.
Four Radnor Corporate Center
100 Matsonford Road, Suite 210
Radnor, PA 19087

 Re: Patriot Acquisition Corp.
 Draft Registration Statement on Form S-1
 Submitted December 22, 2025
 CIK No. 0002099095
Dear Jack Kopinsky:

 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 Benjamin Holt at 202-551-6614 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Aaron A. Seamon
</TEXT>
</DOCUMENT>