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CORRESP
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CORRESP

 April 27, 2026

VIA EDGAR

 U.S. Securities and Exchange
Commission

 Division of Corporation Finance

 100 F Street,
N.E.

 Washington, D.C. 20549

 Attention: Stacie Gorman

Re:

RRE Ventures Acquisition Corp. (the “Company”)

 Registration Statement on Form S-1/A; File
No. 333-294904

 Request for Acceleration of Effective Date

 Ladies and Gentlemen:

 In
accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-1/A (File No. 333-294904) (the “Registration Statement”) of RRE Ventures Acquisition Corp. We respectfully request that the Registration Statement become
effective as of 4:00 p.m. Eastern Time on April 29, 2026 or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request by telephone. Once the Registration Statement has been
declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Ryan J. Maierson at (713) 546-7420.

Thank you for your assistance in this matter.

RRE VENTURES ACQUISITION CORP.

 /s/ Philip Kassin

Philip Kassin

Chief Executive Officer

cc:
 Jeffrey Douglas Epstein, RRE Ventures Acquisition Corp.

Ryan Maierson, Latham & Watkins LLP

CORRESP
1
filename1.htm

CORRESP

 April 27, 2026

VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

Attention:

Stacie Gorman

Re:

 RRE Ventures Acquisition Corp.
Registration Statement on Form S-1
Initially Filed on
April 7, 2026

 File No. 333-294904

 Ladies and Gentlemen:

 Pursuant
to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned hereby joins in the request of RRE Ventures Acquisition Corp. 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 April 29, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel,
Latham & Watkins LLP, request by telephone that such Registration Statement be declared effective.

 Pursuant to Rule 460 of Regulation C of
the General Rules and Regulations under the Act, please be advised 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,

COHEN AND COMPANY CAPITAL MARKETS, A DIVISION OF COHEN & COMPANY SECURITIES, LLC

By:

 /s/ Jerry Serowik

Name:

Jerry Serowik

Title:

Head of Cohen & Company Capital Markets

 [Signature Page to Underwriter’s Acceleration Request Letter]

April 15, 2026
Philip Kassin
Chief Executive Officer
RRE Ventures Acquisition Corp.
5355 Town Center Road
Boca Raton, FL 33486
Re:RRE Ventures Acquisition Corp.
Registration Statement on Form S-1
Filed April 7, 2026
File No. 333-294904
Dear Philip Kassin:
            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 Stacie Gorman at 202-551-3585 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Ryan J. Maierson, Esq.