# EDGAR Filing Document

**Accession Number:** 0002075816
**File Stem:** 0000000000-25-010022
**Filing Date:** 2025-9
**Character Count:** 4958
**Document Hash:** c4a31766bab062bac4e0709f972e0f81
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010022.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0000000000-25-010022

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250916

**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 16, 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. 3 to Registration Statement on Form S-1
            Filed September 12, 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.

Amendment No. 3 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.     Please request that U.S. counsel revise its legal opinion filed as
Exhibit 5.1 to remove
       inappropriate assumptions. In particular, we note assumption (f). We
note it is not
       appropriate to assume any of the material facts underlying the opinion
or any readily
       ascertainable facts, or to include assumptions that    assume away
the relevant issue.
       For guidance, please refer to Section II.B.3.a of Staff Legal Bulletin
No. 19.
2.     Please request that Cayman counsel revised its legal opinion filed as
Exhibit 5.2 to
       remove inappropriate assumptions. As but some examples, see assumptions
13, 18
       and 19. It is not appropriate for a counsel to include in its opinion
assumptions that
       assume any of the material facts underlying the opinion or any readily
ascertainable
       facts, or that    assume away    the relevant issue. For guidance, refer
to Section II.B.3.a
 September 16, 2025
Page 2

       of Staff Legal Bulletin No. 19.
3.     We note your disclosure on page 70 stating "Our amended and restated
memorandum
       and articles of association provide that unless we consent in writing to
the selection of
       an alternative forum, the courts of the Cayman Islands shall have
exclusive
       jurisdiction over any claim or dispute." We also note your disclosure on
the cover
       page that your "amended and restated memorandum and articles of
association
       prohibit redemptions in an amount that would cause our net tangible
assets, after
       payment of the business combination marketing fees, to be less than
$5,000,001," and
       that the table on page 81 "gives effect to the limitation under our
restated and
       amended memorandum and articles of association that will prohibit
redemptions in an
       amount that would cause [your] net tangible assets, to be less than
       $5,000,001." However, these provisions do not appear in the Form of
Amended and
       Restated Memorandum and Articles of Association filed as Exhibit 3.2.
Please revise
       your disclosure or your Form of Amended and Restated Memorandum and
Articles of
       Association as appropriate.
       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`

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