Company: CHPG
Filing Date: 2025-05-05
Form Type: CORRESP
Source: 0001213900-25-039849
Chunk: 1

Company: ChampionsGate Acquisition Corp
Filing Date: 2025-05-05
Form: CORRESP
Chunk 1
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 the issued and outstanding shares who vote in person or by proxy. We have therefore clarified the disclosure on pages 141 and 143 of
the Amended S-1. In addition, we have also refiled the form of the second amended and restated memorandum and articles of association
as Exhibit 3.3, which are consistent with the disclosure in the Amended S-1.

Notes to Financial Statements, page F-7

| 2. | Please tell us how you have complied with the reportable segment disclosure requirements pursuant to ASU 2023-07 and advise or revise accordingly. |

: In response to the Staff’s Comment,
we have revised the disclosure on page F-11 of the Amended S-1.

Exhibits

| 3. | Please have counsel revise the legal opinion filed as Exhibit 5.1 to cover the Class A ordinary shares that may be issued upon conversion of the rights and to cover the representative shares. |

: In response to the Staff’s Comment,
we confirm that the opinion previously filed already covers the Class A ordinary shares that may be issued upon conversion of the rights.
However, we have further refined the defined terms and refiled the opinion to further clarify the securities covered by the opinion, along
with the representative shares.

We appreciate the assistance the Staff has provided
with its comments. If you have any questions, please do not hesitate to call our counsel Arila E. Zhou, Esq., of Robinson & Cole LLP,
at (212) 451-2908.

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

| cc: | Arila E. Zhou, Esq. |
|     | Robinson & Cole LLP |