# EDGAR Filing Document

**Accession Number:** 0002043508
**File Stem:** 0001477932-25-007129
**Filing Date:** 2025-9
**Character Count:** 2671
**Document Hash:** e3e4596fc94ebfb81812532bf3359713
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001477932-25-007129.hdr.sgml**: 20260304

**ACCESSION NUMBER**: 0001477932-25-007129

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250929

**FILER**: 

**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:** CORRESP

**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

September 29, 2025

__________

**VIA EDGAR**

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| Re: | Lake Superior Acquisition Corp. |
|  | Registration Statement on Form S-1 |
|  | Filed May 8, 2025, as amended |
|  | File No. 333-287114 |

---

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned, for themselves and the several underwriters, hereby joins in the request of Lake Superior Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m. Washington D.C. time on September 30, 2025, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advise that they intend to distribute approximately 1,000 copies of the Preliminary Prospectus dated September 19, 2025, to prospective underwriters and dealers, institutional investors, retail investors and others.

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

\* \* \*

[*Signature Page Follows*]

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Cohen & Company Capital<br> Markets, a division of Cohen &<br> Company Securities, LLC | Cohen & Company Capital<br> Markets, a division of Cohen &<br> Company Securities, LLC |
| By: | */s/ Jerry Serowik* |
| Name: Jerry Serowik | Name: Jerry Serowik |
| Title: Senior Managing Director | Title: Senior Managing Director |

---

*[Signature Page to Underwriter's Acceleration Request Letter]*