# EDGAR Filing Document

**Accession Number:** 0002111542
**File Stem:** 0001213900-26-037250
**Filing Date:** 2026-3
**Character Count:** 2436
**Document Hash:** 80396816d72a9771dfb3288f19d60d13
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-037250.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001213900-26-037250

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260331

**FILER**: 

**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:** CORRESP

**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

March 31, 2026

**<u>VIA EDGAR</u>**

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: David Link

Re: ACP Holdings Acquisition Corp. <br> Registration Statement on Form S-1 <br> File No. 333-294120

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Securities Act"), Roth Capital Partners, LLC, as the representative of the underwriters of the offering, hereby joins the request of the Company that the effective date of the above-captioned Registration Statement, as amended, to be accelerated so as to permit it to become effective at 4:30 p.m. ET on April 1, 2026, or as soon as thereafter practicable.

Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the several underwriters, wish to advise you that, through March 31, 2026, we distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as "E-red" copies of the preliminary prospectus dated March 30, 2026, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

We have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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|:---|
| Very truly yours, |
| /s/ Aaron Gurewitz |
| Aaron Gurewitz<br> President and Head of Investment Banking |

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