# EDGAR Filing Document

**Accession Number:** 0002075816
**File Stem:** 0000000000-25-010188
**Filing Date:** 2025-9
**Character Count:** 3580
**Document Hash:** 20f72654627d0b3cb898408933c40e2e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010188.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0000000000-25-010188

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250918

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Emmis Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002075816
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-288530

**BUSINESS ADDRESS:**
- **STREET 1:** 515 E LAS OLAS BLVD
- **STREET 2:** SUITE 120
- **CITY:** FORT LAUDERDALE
- **STATE:** FL
- **ZIP:** 33301
- **BUSINESS PHONE:** 954-294-6285

**MAIL ADDRESS:**
- **STREET 1:** 515 E LAS OLAS BLVD
- **STREET 2:** SUITE 120
- **CITY:** FORT LAUDERDALE
- **STATE:** FL
- **ZIP:** 33301
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-061576

## Text-Extract

```

                                                            September 18, 2025

Peter Goldstein
Chief Executive Officer
Emmis Acquisition Corp.
515 E Las Olas Blvd, Suite 120
Fort Lauderdale, FL 33301

        Re: Emmis Acquisition Corp.
            Amendment No. 4 to Registration Statement on Form S-1
            Filed September 17, 2025
            File No. 333-288530
Dear Peter Goldstein:

     We have reviewed your amended 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 September
16, 2025,
letter.

Amendment No. 4 to Registration Statement on Form S-1
Part II. Information not Required in Prospectus
Item 16. Exhibits and Financial Statement Schedules, page II-3

1.     We note your response to prior comment 2 and that assumptions 9, 14, and
20, which
       appear to assume material facts underlying the opinion or readily
ascertainable facts,
       were retained. Please request that Cayman counsel further revise its
legal opinion filed
       as Exhibit 5.2 to remove any inappropriate assumptions, or explain why
counsel
       believes they are necessary and appropriate.
2.     We note your response to prior comment 3. Please reconcile Article 51
with your
       disclosure on page 70 with respect to application of the forum provision
under the
       Securities Act and Exchange Act, and revise as appropriate.
 September 18, 2025
Page 2

       Please contact Babette Cooper at 202-551-3396 or Mark Rakip at
202-551-3573 if
you have questions regarding comments on the financial statements and related
matters. Please contact Stacie Gorman at 202-551-3585 or Mary Beth Breslin at
202-551-
3625 with any other questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Real Estate
& Construction
cc:   Ross David Carmel, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._