# EDGAR Filing Document

**Accession Number:** 0002043508
**File Stem:** 0000000000-25-006216
**Filing Date:** 2025-6
**Character Count:** 3189
**Document Hash:** 736f3b48fff1b7e2b89076554a8af971
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006216.hdr.sgml**: 20260304

**ACCESSION NUMBER**: 0000000000-25-006216

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250612

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lake Superior Acquisition Corp
- **CENTRAL INDEX KEY:** 0002043508
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07544

**BUSINESS ADDRESS:**
- **STREET 1:** 521 FIFTH AVENUE
- **STREET 2:** 17TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10175
- **BUSINESS PHONE:** 646-886-8892

**MAIL ADDRESS:**
- **STREET 1:** 521 FIFTH AVENUE
- **STREET 2:** 17TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10175
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001477932-24-006995

## Text-Extract

```

                                                            June 12, 2025

Edward Wang
Chief Executive Officer
Lake Superior Acquisition Corp
521 Fifth Avenue 17th Floor
New York, NY 10175

       Re: Lake Superior Acquisition Corp
           Amendment No. 1 to Registration Statement on Form S-1
           Filed June 5, 2025
           File No. 333-287114
Dear Edward Wang:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our May 20, 2025
letter.

Amendment No. 1 to Registration Statement on Form S-1 filed June 5, 2025
Exhibits

1.     We note your response to prior comment 8, and reissue in part. Please
request counsel
       to revise the penultimate paragraph of the opinion, as this appears to
limit reliance.
       Refer to Section II.B.3.d of Staff Legal Bulletin 19.
2.     We reissue comment 9. Please resubmit Exhibit 10.1 in a format that is
text-
       searchable. Refer to Section 5.2.3.6 of the EDGAR Filer Manual (Volume
II) and
       Item 301 of Regulation S-T
 June 12, 2025
Page 2

       Please contact Beverly Singleton at 202-551-3328 or Hugh West at
202-551-3872 if
you have questions regarding comments on the financial statements and related
matters. Please contact Erin Donahue at 202-551-6063 or Jennifer Angelini at
202-551-3047
with any other questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of
Manufacturing
cc:   Giovanni Caruso

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._