# EDGAR Filing Document

**Accession Number:** 0002079106
**File Stem:** 0000000000-25-009384
**Filing Date:** 2025-8
**Character Count:** 9731
**Document Hash:** 8be1002663e9bf5153332ede1368c173
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009384.hdr.sgml**: 20260428

**ACCESSION NUMBER**: 0000000000-25-009384

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250829

**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

```

                                                            August 29, 2025

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

       Re: LaFayette Acquisition Corp.
           Draft Registration Statement on Form S-1
           Submitted August 5, 2025
           CIK No.: 0002079106
Dear Christophe Charlier:

       We have reviewed your 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 and non-public draft submissions 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.

Draft Registration Statement on Form S-1
Cover Page

1.     Please revise to identify the "qualified independent underwriter" you
reference on the
       cover page.
Our Team, page 3

2.     We note your disclosure on page 102 that Lerer Hippeau Acquisition Corp.
was
       unable to consummate an initial business combination and in 2023
determined
       to dissolve and liquidate. Please include such information in your
disclosure on page 4
       where you discuss the experience of Mr. Parsons as an independent
director and Chair
       of the Audit Committee of such company.
 August 29, 2025
Page 2

Our Acquisition Process, page 8

3.     Please clarify your statement that you will use your management team   s
   respective
       platforms" to identify potential targets and evaluate their strengths,
weaknesses, and to
       determine the relative risk and return profile of any potential target
for your business
       combination. Refer to Item 1602(b)(1) of Regulation S-K.
Our Sponsor, page 9

4.     Please revise your disclosure to describe the material roles and
responsibilities of
       your sponsor, its affiliates, and any promoters in directing and
managing
       your activities. Refer to Item 1603(a)(4) of Regulation S-K.
5.     We note your statement that your officers, as well as the non-managing
members, will
       hold membership interests, directly or indirectly, in your sponsor.
Please revise your
       disclosures as appropriate to identify the non-managing members and
describe the
       nature and amount of their interests. Refer to Item 1603(a)(7) of
Regulation S-K.
6.     Please ensure that your disclosure on page 10 regarding restrictions on
transfer of the
       founder shares and private units (and the underlying securities) is
consistent with your
       disclosure on page 110. For example, we note that you disclose on page
10 that
       transfers are permitted by private sales or transfers, in each case,
made    in connection
       with    the consummation of your business combination at prices no
greater than the
       price at which the securities were originally purchased. However, you
disclose on
       page 110 that private sales or transfers may be made    at or prior to
 the
       consummation of a business combination at prices no greater than the
price at which
       the securities were originally purchased. Please revise.
7.     We note your disclosure on page 10 that your sponsor may surrender or
forfeit,
       transfer or exchange the founder shares, private placement units or any
of your other
       securities for any reason. Please add risk factor disclosure regarding
the risks that may
       arise from your sponsor having the ability to remove itself as your
sponsor before
       identifying a business combination.
Conflicts of Interest, page 26

8.     We note your disclosure on page 10 that you are not prohibited from
pursuing a
       business combination with a company that is affiliated with your
sponsor, officers or
       directors, or completing the business combination through a joint
venture or other
       form of shared ownership with your sponsor, officers or directors.
Please revise to
       clarify whether you will obtain an opinion from an independent third
party as to the
       fairness of any such transaction.
Summary Financial Data, page 33

9.     Your disclosure in note (2) indicates that the As Adjusted total assets
calculation
       includes proceeds from the sale of the private placement units. However,
it is not clear
       that the amount shown of $100,986,575 includes the $3,500,000 from the
sale of the
       private placement units. Please advise or revise as necessary.
 August 29, 2025
Page 3

Risk Factors
If our business combination involves a company organized under the laws of a
state of the
United States, it is possible a 1%..., page 37

10.    You state that the imposition of an excise tax resulting from
redemptions could reduce
       the cash contribution to the target business in connection with your
business
       combination. We also note that you may release funds from the trust
account to pay
       taxes prior to the business combination. Please revise your disclosures
as appropriate
       to clarify whether any excise tax will be paid from funds in the trust
account.
We may not be able to complete a business combination with a U.S. target
company since
such business combination..., page 57

11.    We note your risk factor disclosure that your business combination may
be subject to
       regulatory review and approval requirements by governmental entities, or
ultimately
       prohibited. With a view toward disclosure, please tell us whether your
sponsor is, is
       controlled by, has any members who are, or has substantial ties with, a
non-U.S.
       person.
Dilution, page 71

12.    We note your disclosure in the third paragraph that one of the
assumptions in the
       dilution calculations assumes    (iv) the issuance of 1/10th of a share
for each right
       outstanding, as such issuance will occur upon a business combination
without the
       payment of additional consideration.    However, it is not clear that
you have included
       these shares in the denominator of your Dilution calculations. Please
advise or revise
       as necessary.
Conflicts of Interest, page 106

13.    We note your disclosure that your chairman and chief executive officer,
Mr. Charlier,
       has fiduciary and contractual obligations to Tavia Acquisition Corp.
Please revise to
       clarify such obligations that may present a material conflict of
interest. In addition,
       please briefly describe Mr. Charlier's fiduciary duties to La Fran  aise
de l   Energie and
       Pure Grass Films. We note your related disclosure on page 100. Refer to
Item
       1603(c) of Regulation S-K.
Principal Shareholders, page 109

14.    Please disclose the natural person(s) with voting or investment control
of the shares
       owned by EBC Holdings, Inc. Refer to Item 403 of Regulation S-K.
Exhibits

15.    We note your disclosure that your sponsor and EBC Holdings have loaned
you an
       aggregate of $150,000 on a non-interest bearing basis under an unsecured
promissory
       note. Please file the promissory note as an exhibit or tell us why it is
not required to be
       filed. Refer to Item 601 of Regulation S-K.
 August 29, 2025
Page 4

General

16.    We note that you have identified an agent for service located outside of
the United
       States. Please revise to provide the name, address and telephone number
of your agent
       for service in the United States.
17.    Please ensure that your authorized representative in the United States
signs the
       registration statement. Refer to Instruction 1 to the Signatures section
of Form S-1.
        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 Timothy Levenberg at 202-551-3707 or Laura Nicholson at
202-551-
3584 with any other questions.

                                                            Sincerely,

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

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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