# EDGAR Filing Document

**Accession Number:** 0002111542
**File Stem:** 0000000000-26-002587
**Filing Date:** 2026-3
**Character Count:** 2107
**Document Hash:** cb52445ec7f4a8cf8d4843fdb49839de
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-002587.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0000000000-26-002587

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260312

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ACP Holdings Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002111542
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 981923384
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-294120

**BUSINESS ADDRESS:**
- **STREET 1:** 3131 EASTSIDE
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77098
- **BUSINESS PHONE:** 832.810.6648

**MAIL ADDRESS:**
- **STREET 1:** 3131 EASTSIDE
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77098
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-26-024793

## Text-Extract

```

                                                           March 12, 2026

Andrew Mallozzi
Chief Executive Officer
ACP Holdings Acquisition Corp.
3131 Eastside
Houston, Texas 77098

       Re: ACP Holdings Acquisition Corp.
           Registration Statement on Form S-1
           Filed March 06, 2026
           File No. 333-294120
Dear Andrew Mallozzi:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact David Link at 202-551-3356 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:    Stephen Alicanti

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._