Company: CHPG
Filing Date: 2025-05-12
Form Type: CORRESP
Source: 0001213900-25-042136
Chunk: 0

Company: ChampionsGate Acquisition Corp
Filing Date: 2025-05-12
Form: CORRESP
Chunk 0
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<div align='center'>ChampionsGate Acquisition Corporation</div>

May 12, 2025

Division of Corporation Finance

Office of Real Estate & Construction

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

| Re: | ChampionsGate Acquisition Corporation |

Amendment No. 3 to Registration Statement on Form S-1

Filed May 6, 2025

File No. 333-283689

Dear SEC Officers:

We hereby provide a response to the comments issued
in a letter dated May 8, 2025 (the “Letter”) regarding the Company’s Amendment No. 3 to the Registration Statement on
Form S-1 (the “Registration Statement”). Contemporaneously, we are filing the revised Amendment No. 4 to the Registration
Statement on Form S-1 via Edgar (the “Amended S-1”).

In order to facilitate the review by the Commission’s
staff (the “Staff”) of the Amended S-1, we have responded to the comments set forth in the Staff’s Letter on a point-by-point
basis. The numbered paragraphs set forth below respond to the Staff’s comments and correspond to the numbered paragraph in the Staff’s
Letter.

Amendment No. 3 to Registration Statement on Form S-1 filed May 6, 2025

Cover Page

| 1. | To the extent you have any plans to issue founder shares or Sponsor HoldCo membership interests to third parties, including any non-managing HoldCo investors, please revise your disclosures where appropriate to briefly describe such plans. In this regard, we note that your cover page disclosure appears to suggest you may issue founder shares to non-managing HoldCo investors. We also note references elsewhere to indirect ownership of founder shares by non-managing HoldCo investors. See Item 1602(b)(5) of Regulation S-K. |

: In response to the Staff’s comment,
we respectfully advise the Staff that the Company no longer seeks to pursue an initial public offering with any anchor investors who would
participate as non-managing HoldCo investors. Moving forward, there is no intent to issue founder shares or Sponsor HoldCo membership
interests to any non-managing HoldCo investors. Any references in the Registration Statement to the issuance of founder shares or Sponsor
HoldCo membership interests to non-managing HoldCo investors were incorrect. Therefore, we have removed any such references throughout
the Amended S-1,