# EDGAR Filing Document

**Accession Number:** 0002102123
**File Stem:** 0001213900-26-034654
**Filing Date:** 2026-3
**Character Count:** 1984
**Document Hash:** 741697778ad0df7ca50820fa6604e053
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-034654.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001213900-26-034654

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260326

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Apogee Acquisition Corp
- **CENTRAL INDEX KEY:** 0002102123
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 981900248
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2106 HOUSE AVE SUITE 375
- **CITY:** CHEYENNE
- **STATE:** WY
- **ZIP:** 82001
- **BUSINESS PHONE:** 771.210.4643

**MAIL ADDRESS:**
- **STREET 1:** 2106 HOUSE AVE SUITE 375
- **CITY:** CHEYENNE
- **STATE:** WY
- **ZIP:** 82001

**Apogee Acquisition Corp**

**2106 House Ave Suite 375<br> Cheyenne, Wyoming 82001**

March 26, 2026

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

United States Securities and Exchange

Commission Division of Corporation Finance

100 F Street, NE

Washington, D.C.

20549

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| | |
|:---|:---|
| **RE:** | **Apogee Acquisition Corp (the "Company")** |
|  | **Registration Statement on Form S-1** |
|  | **(File No. 333-294102) (the "Registration Statement")** |

---

Gentlemen:

Reference is made to the letter submitted as correspondence via EDGAR on March 24, 2026 in which the Company requested the acceleration of the above-referenced Registration Statement.

The Company is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

[Signature page follows]

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **APOGEE ACQUISITION CORP** | **APOGEE ACQUISITION CORP** |
| By: | /s/ Jeffrey Smith |
| Name: | Jeffrey Smith |
| Title: | Chief Executive Officer |

---

cc: Tricia Branker, Esq., Greenberg Traurig, P.A.