# EDGAR Filing Document

**Accession Number:** 0002079106
**File Stem:** 0000000000-25-010631
**Filing Date:** 2025-9
**Character Count:** 9054
**Document Hash:** 8212c6ad647373e6e4552263d2fa8987
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010631.hdr.sgml**: 20260428

**ACCESSION NUMBER**: 0000000000-25-010631

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250929

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LaFayette Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002079106
- **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:** 377-08296

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 4 RUE MURILLO
- **STREET 2:** C/O LAFAYETTE ACQUISITION CORP.
- **CITY:** PARIS
- **PROVINCE COUNTRY:** I0
- **ZIP:** 75008
- **BUSINESS PHONE:** 33 1 45 75 86 28

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 4 RUE MURILLO
- **STREET 2:** C/O LAFAYETTE ACQUISITION CORP.
- **CITY:** PARIS
- **PROVINCE COUNTRY:** I0
- **ZIP:** 75008
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-072190

## Text-Extract

```

                                                             September 29, 2025

Christophe Charlier
Chairman and Chief Executive Officer
LaFayette Acquisition Corp.
4 Rue Murillo
Paris, France 75008

       Re: LaFayette Acquisition Corp.
           Amendment No. 1 to Registration Statement on Form S-1
           Filed September 19, 2025
           File No. 333-290054
Dear Christophe Charlier:

     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.

Amendment No. 1 to Registration Statement on Form S-1
Summary
Our Sponsor, page 9

1.     We note your disclosure that you will pay customary fees to Calabrese
Consulting for
       assistance with the preparation of your financial statements. Please
revise to clarify
       whether there is a written agreement with respect to such arrangement,
and file any
       such agreement as an exhibit or tell us why you believe it is not
required to be filed.
       Refer to Item 601(b)(10) of Regulation S-K.
2.     We note that the form of letter agreement among the registrant and its
initial
       shareholders filed as Exhibit 10.2 provides that 50% of the Founder
Shares shall be
       released from the lockup provisions set forth in the letter agreement if
the closing
       price of your ordinary shares equals or exceeds $12.00 per share (as
adjusted for share
       subdivisions, share capitalizations, reorganizations, recapitalizations
and the like) for
 September 29, 2025
Page 2

       any 10 trading days within any 20-trading day period during the Founder
Shares
       Lock-up Period. However, it does not appear that such provision is
reflected in your
       disclosure in this section with respect to exceptions to transfer
restrictions or
       elsewhere in your prospectus. Please revise.
Our rights agreement will designate the courts of the State of New York located
in the
County of New York..., page 62

3.     Please reconcile your disclosure that your rights agreement will select
courts of the
       State of New York located in the County of New York or the United States
District
       Court for the Southern District of New York for certain claims with the
forum
       selection provision set forth in the form of rights agreement filed as
Exhibit 4.4 that
       does not specify the County of New York. In addition, we note your
disclosure that
       the forum selection provision in your rights agreement will not apply to
suits brought
       to enforce any liability or duty created by the Exchange Act or any
other claim for
       which the federal district courts of the United States of America are
the sole and
       exclusive forum. Please ensure that the forum selection provision in the
rights
       agreement states this clearly or tell us how you will inform investors
in future filings
       that the provision does not apply to any actions arising under the
Exchange Act.
Proposed Business
Sources of Target Businesses, page 86

4.     We note your disclosure regarding your agreement with the underwriter to
obtain an
       opinion from "an independent investment banking firm or another
independent entity
       that commonly renders valuation opinions that [y]our initial business
combination is
       fair to [y]our company from a financial point of view" if you pursue a
business
       combination with a company that is affiliated with your initial
shareholders, officers
       or directors, or make the acquisition through a joint venture or other
form of shared
       ownership with your sponsor, officers or directors. Please revise your
disclosure
       throughout your filing to ensure that such disclosure is consistent with
the terms of the
       underwriting agreement. For example, we note that Section 3.32.3 of the
underwriting
       agreement filed as Exhibit 1.1 does not appear to specify that the
opinion would be
       from "an independent investment banking firm or another independent
entity that
       commonly renders valuation opinions" and states that the opinion would
also concern
       the fairness of the business combination to unaffiliated shareholders.
We also note
       that the parties considered to be insiders for the purposes of such
disclosure may not
       be the same as the "Insiders" described in the agreement. In addition,
we note that
       your disclosure on page 113 suggests that you have agreed not to
consummate any
       business combination unless you have obtained a fairness opinion, which
does not
       appear to be consistent with the underwriting agreement.
5.     We note that the form of Amended and Restated Memorandum and Articles of
       Association filed as Exhibit 3.2 provides that in the event the company
seeks to
       consummate a business combination with a target that is affiliated with
the sponsor, a
       founder, a director or an officer, the company, or a committee of
independent
       directors, will obtain an opinion from an independent investment banking
firm or
       another valuation or appraisal firm that regularly renders fairness
opinions or an
       independent accounting firm that such a business combination is fair to
the company
 September 29, 2025
Page 3

       from a financial point of view. Please disclose such provision and
reconcile such
       obligation with the related obligation set forth in Section 3.32.3 of
the underwriting
       agreement.
Management
Number and Terms of Office of Officers and Directors, page 103

6.     Please revise to clarify the terms of office of directors. In that
regard, we note your
       disclosure that the term of office of the directors will expire on the
earlier of 21
       months and the closing of the business combination. However, we note
that the form
       of Amended and Restated Memorandum and Articles of Association filed as
Exhibit
       3.2 provides for a classified board of directors.
Committees of the Board of Directors, page 104

7.     Please revise to clarify the directors who will serve as members of the
audit
       committee and the compensation committee.
General

8.     We note that the Memorandum and Articles of Association filed as Exhibit
3.1 and
       the securities subscription agreement filed as Exhibit 10.1 identify the
company as
       "Foxtrot Acquisition Corp." Please tell us whether this is the
registrant's former name.
        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 Jennifer O'Brien at 202-551-3721 or Kimberly Calder at
202-551-3701
if you have questions regarding comments on the financial statements and
related
matters. Please contact Laura Nicholson at 202-551-3584 or Daniel Morris at
202-551-3314
with any other questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Energy &
Transportation
cc:   Jason Simon, Esq.

```

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