SecProbe.io

CORRESP
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 Quantum Leap Acquisition Corp

 Willow Workplace Menlo Park, 80 Willow Road

 Menlo Park, California 94025

 April 28, 2026

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Pam Howell

 Re: Quantum Leap Acquisition Corp

 Registration Statement on Form S-1/A.

 File No. 333-293359

 Ladies and Gentlemen:

 Pursuant to Rules 460 and
461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the " Act "), Quantum Leap Acquisition
Corp (the " Company ") respectfully requests that the effective date of the registration statement referred to above
(the " Registration Statement ") be accelerated so that it will become effective at 4:30 p.m., Eastern Time, on April
30, 2026, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities
under the Act.

 Once the Registration Statement
is effective, please orally confirm the event with our counsel, Sichenzia Ross Ference Carmel LLP by calling Marc Ross, Esq., at 212-398-5541;
or Sharon Carroll, Esq. at 212-981-6767.We also respectfully request that a copy of the written order from the Securities and Exchange
Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Sichenzia Ross Ference Carmel LLP,
Attention: Marc Ross, by facsimile to (212) 398-5541 or email at mross@srfc.law.

 If you have any questions
regarding this request, please contact Marc Ross, Esq., of Sichenzia Ross Ference Carmel LLP at 212-398-5541, or Sharon Carroll, Esq.
of Sichenzia Ross Ference Carmel LLP at 212-981-6767.

 Very truly yours,

 By:
 /s/Kervin Pillay

 Name:
 Kervin Pillay

 Title:
 Chief Executive Officer

 cc:
 Marc Ross, Sichenzia Ross Ference Carmel LLP

CORRESP
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 Alliance Global Partners

 590 Madison Avenue, 28th Floor

 New York, NY 10022

 April 28, 2026

 Via EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Re:
 Quantum Leap Acquisition Corp.

 Registration Statement on Form S-1, as amended (File No. 333-293359)

 Request for Acceleration of Effective Date

 Requested Date:
 Thursday, April 30, 2026

 Requested Time:
 4:30 PM Eastern Time

 Ladies and Gentlemen:

 Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Securities Act"), Alliance
Global Partners, as representative of the underwriters for the above-captioned proposed offering, hereby joins the request of Quantum
Leap Acquisition Corp. that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it may
become effective at 4:30 p.m., Eastern Time, on Thursday, April 30, 2026, or as soon thereafter as practicable.

 The
undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating
dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended.

 ALLIANCE GLOBAL PARTNERS

 Very truly yours,

 By:
 Thomas J. Higgins

 Name:
 Thomas J. Higgins

 Title:
 Managing Director

CORRESP
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 Alliance Global Partners

 590 Madison Avenue, 28th Floor

 New York, NY 10022

 April 28, 2026

 Via EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Re:
 Quantum Leap Acquisition Corp.

 Registration Statement on Form S-1, as amended (File No. 333-293359)

 Amended Request for Acceleration of Effective Date

 Requested Date:
 Thursday, April 30, 2026

 Requested Time:
 4:30 PM Eastern Time

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Securities Act"),
Alliance Global Partners, as representative of the underwriters for the above-captioned proposed offering, hereby amends its prior acceleration
request of April 28, 2026, joining the request of Quantum Leap Acquisition Corp. and requests that the effective date of the above-referenced
Registration Statement on Form S-1 be accelerated so that it may become effective at 4:30 p.m., Eastern Time, on Thursday, April 30, 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 confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating
dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended.

 ALLIANCE GLOBAL PARTNERS

 Very truly yours,

 By:
 Thomas J. Higgins

 Name:
 Thomas J. Higgins

 Title:
 Managing Director

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

Kervin Pillay
Chief Executive Officer
Quantum Leap Acquisition Corp
Willow Workplace Menlo Park
80 Willow Road
Menlo Park, California 94025

 Re: Quantum Leap Acquisition Corp
 Draft Registration Statement on Form S-1
 Submitted December 23, 2025
 CIK No. 0002102155
Dear Kervin Pillay:

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

 Sincerely,

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