# EDGAR Filing Document

**Accession Number:** 0002063816
**File Stem:** 0000000000-25-006069
**Filing Date:** 2025-6
**Character Count:** 5769
**Document Hash:** f5b4b8b65458b23331aa52d62a45a682
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006069.hdr.sgml**: 20250827

**ACCESSION NUMBER**: 0000000000-25-006069

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250609

**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 9, 2025

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

       Re: Indigo Acquisition Corp.
           Amendment No. 1 to Draft Registration Statement on Form S-1
           Submitted May 21, 2025
           CIK No.: 0002063816
Dear James Cassel:

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

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. 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 the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our May 12, 2025 letter.

Amendment No. 1 to Draft Registration Statement on Form S-1
Cover Page

1.     We acknowledge your revised disclosures in response to prior comment 1.
Please also
       revise to add disclosure, here and elsewhere as appropriate, regarding
compensation to
       be paid to the qualified independent underwriter.
2.     We note your revised disclosures and response to prior comment 2. Please
explain
       why you do not believe there would be any resulting dilution to
shareholders if you
       increase the size of the offering and use mechanisms to ensure that the
founder shares
 June 9, 2025
Page 2

       and EBC founder shares remains at 20% of your issued and outstanding
ordinary
       shares, as you appear to be describing an anti-dilution mechanism. Refer
to Items
       1602(a)(3) and 1602(b)(6) of Regulation S-K.
3.     We note your revised disclosures in response to prior comment 3. Please
revise to
       further clarify if you are only referring to potential modifications of
processes
       regarding redemptions, or if you are also referring to potential
modification of the
       substance of your obligation to redeem shares, and if the latter, also
revise to provide
       additional detail regarding such potential modifications.
Summary
Our Sponsor, page 5

4.     We note your disclosure in response to prior comment 5 that your sponsor
will not
       undertake any material roles or responsibilities in directing and
managing your
       activities. Please reconcile this disclosure with your statements that
the sponsor was
       formed to be your sponsor and is focused on investing in the company.
Furthermore,
       please describe the material roles and responsibilities of your
affiliates and promoters.
       Refer to Item 1603(a)(4) of Regulation S-K.
5.     We note your response to prior comment 6. Please revise your disclosure
to identify
       the several passive, non-managing individuals and entities holding
membership
       interests in the sponsor, if material. Refer to Item 1603(a)(7) of
Regulation S-K.
6.     We note your disclosure in response to prior comment 8 and we re-issue
the comment
       in part. Please revise your table on page 7 to identify each natural
person and entity
       subject to each agreement, arrangement, or understanding. Refer to Item
1603(a)(9) of
       Regulation S-K.
Risk Factors
Risks Related to Our Management
Our sponsor has the ability to remove itself as our sponsor or to substantially
reduce its
interests in us before identifying . . ., page 50

7.     We acknowledge your response to prior comment 12. Please revise your
disclosure to
       also address the difficulty that a replacement sponsor may have in
finding a business
       combination target.
Exhibits

8.     We note your response to prior comment 20 and your reference to the form
of
       promissory note. We also note that most of the exhibits submitted with
this draft
       registration statement are a form of the agreement. Please ensure that
you file the
       final, executed versions of your agreements.
       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.
 June 9, 2025
Page 3

                           Sincerely,

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

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._