# EDGAR Filing Document

**Accession Number:** 0002122505
**File Stem:** 0001104659-26-048329
**Filing Date:** 2026-4
**Character Count:** 2349
**Document Hash:** 050045168afe06d759e6499775e5868c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-048329.hdr.sgml**: 20260526

**ACCESSION NUMBER**: 0001104659-26-048329

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260424

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Irenic Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002122505
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 981922153
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 767 FIFTH AVENUE, 15TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10153
- **BUSINESS PHONE:** (646) 993- 6330

**MAIL ADDRESS:**
- **STREET 1:** 767 FIFTH AVENUE, 15TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10153

April 24, 2026

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

Securities and Exchange Commission<br> Division of Corporation Finance<br> 100 F Street, N.E.<br> Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Irenic Acquisition Corp.<br> Registration Statement on Form S-1<br> Filed April 10, 2026, as amended<br> File No. 333-294983** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Irenic Acquisition Corp. that the effective date of the above- referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Eastern Time on April 27, 2026, or as soon as thereafter practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advises that it will continue to comply with the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended.

[*Signature Page Follows*]

Very truly yours,

JEFFERIES LLC

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| |
|:---|
| /s/ Tina Pappas |
| Name: Tina Pappas |
| Title: Managing Director |

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[Signature page to Underwriter's Acceleration Request]