# EDGAR Filing Document

**Accession Number:** 0001860484
**File Stem:** 0000000000-25-007659
**Filing Date:** 2025-7
**Character Count:** 4070
**Document Hash:** 1c7cb32669ea83f660fb445fde6ffa25
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007659.hdr.sgml**: 20260211

**ACCESSION NUMBER**: 0000000000-25-007659

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250721

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Relativity Acquisition Corp
- **CENTRAL INDEX KEY:** 0001860484
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 863244927
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41283

**BUSINESS ADDRESS:**
- **STREET 1:** 3753 HOWARD HUGHES PARKWAY, SUITE 200
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89619
- **BUSINESS PHONE:** 3107019520

**MAIL ADDRESS:**
- **STREET 1:** 3753 HOWARD HUGHES PARKWAY, SUITE 200
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89619

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Relativity Acquisition Corporation
- **DATE OF NAME CHANGE:** 20210504
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-032210

## Text-Extract

```

                                                             July 21, 2025

Tarek Tabsh
Chief Executive Officer
Relativity Acquisition Corp
3753 Howard Hughes Pkwy Suite 200
Las Vegas, NV 89169

       Re: Relativity Acquisition Corp
           Form 10-K for the Fiscal Year Ended December 31, 2024
           File No. 001-41283
Dear Tarek Tabsh:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2024
Statements of Cash Flows, page F-6

1.     It appears that the cash received from your Trust account should be
reported as an
       investing cash inflow instead of as an outflow. Also, the cash paid to
redeem stock
       should be reported as a financing outflow instead of as an inflow. In
this regard we
       note the description of the redemption transaction on page F-14. The
impact of this
       issue is material to your reported investing and financing cash flows
for the year. It
       appears that the audit report and financial statements may need to
include error
       correction disclosures. A similar issue is noted in your March 31, 2025
Form 10-Q.
       Please revise or advise.
 July 21, 2025
Page 2
Exhibits

2.     In the event you amend the 10-K and 10-Q, please ensure to include the
appropriate
       reference of the year in your 906 certifications where we note the year
ended
       December 31, 2023 was referenced for your 2024 10-K, and also include
the lead-
       in sentence referring to internal control over financial reporting in
Item 4 as well as
       Item 4(b) in your 302 certifications we note as missing for your March
31, 2025 10-Q.
       Please also ensure these certifications are currently dated and properly
refer to the 10-
       K and 10-Q amendment.

        In closing, 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 Al Pavot at 202-551-3738 or Li Xiao at 202-551-4391 with
any
questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Industrial Applications and
                                                             Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._