# EDGAR Filing Document

**Accession Number:** 0002111542
**File Stem:** 0001213900-26-039467
**Filing Date:** 2026-4
**Character Count:** 3331
**Document Hash:** 9e25b6cca13210a9eebdbb5ee14add28
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-039467.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001213900-26-039467

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260402

**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

April 2, 2026

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: David Link

---

| | |
|:---|:---|
| **Re:** | **ACP Holdings Acquisition Corp.** |
|  | **Registration Statement on Form S-1** <br> **Filed March 6, 2026, as amended** <br> **File No. 333-294120** <br> **Withdrawal of Acceleration Request** <br> **Resubmission of Acceleration Request**<br> **Requested Date: April 6, 2026** <br>**Requested Time: 5:15 P.M. Eastern Time** |

---

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on March 31, 2026 in which we requested the acceleration of the effective date of the above-referenced registration statement (the "***Registration Statement***") for April 1, 2026 at 4:30 p.m., Eastern Time, or at such later time as we or our counsel, DLA Piper LLP (US), requested via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission, in accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "***Act***"). We are no longer requesting that such Registration Statement be declared effective at that date and time, and we hereby formally withdraw our request for acceleration of the effective date for April 1, 2026 at 4:30 p.m. Eastern Time.

Further, by this letter, pursuant to Rule 461 of the General Rules and Regulations under the Act, ACP Holdings Acquisition Corp. (the "***Company***") hereby requests that the effective date of the Registration Statement be accelerated to April 6, 2026 at 5:15 p.m., Eastern Time, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. The Company hereby authorizes Stephen P. Alicanti of DLA Piper LLP (US), counsel for the Company, to make such request on the Company's behalf.

If you have any questions regarding this request, please contact Stephen P. Alicanti of DLA Piper LLP (US) by telephone at (212) 335-4783. We also request that we be notified of the effectiveness of the Registration Statement by telephone to Stephen P. Alicanti of DLA Piper LLP (US). Thank you for your assistance.

---

| |
|:---|
| Very truly yours, |
| **ACP Holdings Acquisition Corp.** |
| /s/ Andrew Mallozzi |
| Andrew Mallozzi |
| Chief Executive Officer |

---

cc: Stephen P. Alicanti (DLA Piper LLP (US))