# EDGAR Filing Document

**Accession Number:** 0002063816
**File Stem:** 0000000000-25-006448
**Filing Date:** 2025-6
**Character Count:** 4252
**Document Hash:** 4f58f9325818745dd5bd469f87d76175
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006448.hdr.sgml**: 20250827

**ACCESSION NUMBER**: 0000000000-25-006448

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250618

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Indigo Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002063816
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07902

**BUSINESS ADDRESS:**
- **STREET 1:** 801 BRICKELL AVENUE
- **STREET 2:** SUITE 1900
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33131
- **BUSINESS PHONE:** (305) 438-7700

**MAIL ADDRESS:**
- **STREET 1:** 801 BRICKELL AVENUE
- **STREET 2:** SUITE 1900
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33131
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-032207

## Text-Extract

```

                                                            June 18, 2025

James Cassel
Chief Executive Officer
Indigo Acquisition Corp.
801 Brickell Avenue
Suite 1900
Miami, FL 33131

       Re: Indigo Acquisition Corp.
           Registration Statement on Form S-1
           Filed June 12, 2025
           File No. 333-288014
Dear James Cassel:

       We have reviewed your registration statement and have the following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our June 9, 2025
letter on
your draft registration statement.

Registration Statement on Form S-1
Cover Page

1.     We note your response to prior comment 2 and your revised disclosure
that the
       issuance of additional shares would not have the effect of "reducing
dilution for the
       public holders." Please clarify your disclosure to state whether the
issuance of
       additional shares may result in material dilution to them. Refer to
Items 1602(a)(3)
       and 1602(b)(6) of Regulation S-K.
 June 18, 2025
Page 2
Notes to the Financial Statements
Note 9 - Subsequent Events, page F-15

2.     We note the activities within the disclosure took place on April 17,
2025 and during
       the month of May 2025 and that your auditors' report date is April 15,
2025. Please
       tell us what consideration, if any, your auditors gave to updating their
audit report
       date.
Exhibits

3.     Please request Cayman counsel to revise its opinion in Exhibit 5.2 to
remove the
       inappropriate assumption set out in paragraph 2.10. It is not
appropriate for a counsel
       to include in its opinion assumptions that assume any of the material
facts underlying
       the opinion. Refer to Section II.B.3.a of Staff Legal Bulletin No. 19.

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Howard Efron at 202-551-3439 or Isaac Esquivel at
202-551-3395 if
you have questions regarding comments on the financial statements and related
matters. Please contact Isabel Rivera at 202-551-3518 or Dorrie Yale at
202-551-8776 with
any other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate & Construction
cc:   Jeffrey M. Gallant

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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