SecProbe.io

CORRESP
 1
 filename1.htm

 [United
Acquisition Corp. I Letterhead]

 January 27,
 2026

 VIA
EDGAR

 Division
of Corporation Finance,

 Securities
and Exchange Commission,

 Division
of Corporation Finance,

 100
F Street, N.E.,

 Washington,
D.C. 20549.

 Attention:

 Stacie
 Gorman

 Re:
 Acceleration
 Request for United Acquisition Corp. I
 Registration
 Statement on Form S-1 (File No. 333-291904)

 Dear
Ms. Gorman:

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, United Acquisition Corp. I (the " Company ") hereby requests
that the effective date of the Company's Registration Statement on Form S-1, Registration Number 333-291904 (the " Registration
Statement ") be accelerated so that it will become effective at 4:00 P.M., New York City time, on January 28, 2026, or
as soon as practicable thereafter, or at such other time as the Company or its outside counsel, Sullivan & Cromwell LLP, requests
by telephone that such Registration Statement be declared effective.

 It
would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Mario Schollmeyer at Sullivan
& Cromwell LLP at (212) 558-3287.

 Securities
 and Exchange Commission
 January
 27, 2026

 -2-

 Sincerely,

 United Acquisition Corp. I

 By
 /s/
 Paul Packer

 Name:
 Paul
 Packer

 Title:
 Chief
 Executive Officer, Chief Financial Officer and Director

 cc:
 Mario
 Schollmeyer

 (Sullivan
 & Cromwell LLP)

CORRESP
 1
 filename1.htm

 January
27, 2026

 VIA
EDGAR

 Securities
and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington,
D.C. 20549

 Re: United
 Acquisition Corp. I
 Registration
 Statement on Form S-1
 File
 No. 333-291904

 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 United
Acquisition Corp. I 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. ET on January 28, 2026, or as soon as thereafter practicable.

 Pursuant
to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises 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 and Exchange
Act of 1934, as amended.

 [ signature
page follows ]

 Very truly yours,

 LUCID
CAPITAL MARKETS

 By: /s/
 Jeffrey Caliva

 Name: Jeffrey Caliva

 Title: Managing Director

 [Signature
page to Underwriter's Acceleration Request]

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 16, 2026

Paul Packer
Chief Executive Officer
United Acquisition Corp. I
7100 W. Camino Real, Suite 302-48
Boca Raton, FL 33433

 Re: United Acquisition Corp. I
 Registration Statement on Form S-1
 Filed December 3, 2025
 File No. 333-291904
Dear Paul Packer:

 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: Mario Schollmeyer, Esq.
</TEXT>
</DOCUMENT>