Company: CHPG
Filing Date: 2025-05-12
Form Type: CORRESP
Source: 0001213900-25-042136
Chunk: 1

Company: ChampionsGate Acquisition Corp
Filing Date: 2025-05-12
Form: CORRESP
Chunk 1
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 including on the cover page and pages 1, 110 and 132.

Use of Proceeds, page 78

| 2. | We note your revised use of proceeds disclosure and the removal of the following items from the use of the net proceeds not held in the trust account: |                                                                                                           |
|    | ●                                                                                                                                                      | Legal, accounting, due diligence, travel, and other expenses in connection with any business combination; |
|    | ●                                                                                                                                                      | Legal and accounting fees related to regulatory reporting obligations; and                                |
|    | ●                                                                                                                                                      | Nasdaq continued listing fees.                                                                            |
|    | Please reinstate this disclosure, as applicable, or advise us why the company will not have to incur these expenses.                                   |                                                                                                           |

: In response to the Staff’s comment,
we respectfully advise the Staff that on May 11, 2025, the offer letters to the CEO and CFO of the Company were amended to restructure
the compensation arrangements under such offer letters, with the amendments filed as part of Exhibits 10.7 and 10.8 to the Amended S-1.
We have also updated the relevant offer letter disclosure in the Amended S-1 on the cover page and pages 9, 24, 79, 102, and 124-126.
In addition, with the reduced management compensation, we have restored and revised the use of proceed table for the working capital allocations,
as provided on pages 78-79 of the Amended S-1.

We appreciate the assistance the Staff has provided
with its comments. If you have any questions, please do not hesitate to call our counsel Ze’-ev D. Eiger, Esq., of Robinson &
Cole LLP, at (212) 451-2907.

| Very truly yours, |                     |
| By:               | /s/ Bala Padmakumar |
|                   | Bala Padmakumar     |

| cc: | Ze’-ev D. Eiger, Esq. 
 Arila E. Zhou, Esq.   |
|     | Robinson & Cole LLP   |