# EDGAR Filing Document

**Accession Number:** 0001895582
**File Stem:** 0001193125-23-023054
**Filing Date:** 2023-2
**Character Count:** 2401
**Document Hash:** a525db82a0a8c4ee92bf3dfd1a5f4ce2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-023054.hdr.sgml**: 20231031

**ACCESSION NUMBER**: 0001193125-23-023054

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230202

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Pershing Square SPARC Holdings, Ltd./DE
- **CENTRAL INDEX KEY:** 0001895582
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 873427627
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 787 ELEVENTH AVENUE
- **STREET 2:** 9TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019
- **BUSINESS PHONE:** 212-813-3700

**MAIL ADDRESS:**
- **STREET 1:** 787 ELEVENTH AVENUE
- **STREET 2:** 9TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019

![LOGO](g305814g08d75.jpg)

February 2, 2023

**VIA EDGAR** 

Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, NE

Washington, D.C. 20549

Re: Pershing Square SPARC Holdings, Ltd./DE

Amendment No. 5 to the Registration Statement on Form S-1/A

File No. 333-261376

Ladies and Gentlemen:

On behalf of Pershing Square SPARC Holdings, Ltd., a Delaware corporation (the "<u>Company</u>"), we are hereby transmitting this letter in connection with the filing with the Securities and Exchange Commission of the Company's Amended Registration Statement on Form S-1 ("<u>Amendment No.</u> <u>5</u>," and the registration statement, as amended from time to time, the "<u>Registration Statement</u>"). The Company is filing Amendment No. 5 to delete information erroneously included in the Company's Amendment No. 4 to the Registration Statement, filed on February 1, 2023. This letter is being submitted together with Amendment No. 5.

Please do not hesitate to contact Stephen Fraidin at (212) 504-6600 or Gregory P. Patti, Jr. at (212) 504-6780 with any questions you may have regarding this filing or if you wish to discuss the above.

Sincerely,

Stephen Fraidin

Gregory P. Patti, Jr.

Via-E-mail:

cc: William A. Ackman, Chairman, Chief Executive Officer, and Director of Pershing Square SPARC Holdings, Ltd./DE

Michael Gonnella, Chief Financial Officer of Pershing Square SPARC Holdings, Ltd./DE

Steve Milankov, Corporate Secretary of Pershing Square SPARC Holdings, Ltd./DE