# EDGAR Filing Document

**Accession Number:** 0002101562
**File Stem:** 0001104659-26-015256
**Filing Date:** 2026-2
**Character Count:** 2602
**Document Hash:** c30bd3a051b677e9ed56a7c75e709b5e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-015256.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001104659-26-015256

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PALOMA ACQUISITION CORP I
- **CENTRAL INDEX KEY:** 0002101562
- **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:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 535 FIFTH AVENUE
- **STREET 2:** 4TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 61 400 205 433

**MAIL ADDRESS:**
- **STREET 1:** 535 FIFTH AVENUE
- **STREET 2:** 4TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

&nbsp;&nbsp; Jefferies LLC<br> 520 Madison Avenue<br> New York, New York 10022<br>

February 13, 2026

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

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn.: Ruairi Regan

Re: Paloma Acquisition Corp IRegistration Statement on Form S-1 Filed January 30, 2026, as amended File No. 333-293083

Dear Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned, for themselves and the other several underwriters, hereby joins in the request of Paloma Acquisition Corp I that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 pm Eastern time on February 17, 2026, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that approximately 300 copies of the Preliminary Prospectus dated February 11, 2026 are expected to be distributed to prospective underwriters and dealers, institutional investors, retail investors and others.

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

\* \* \*

[*Signature Page Follows*]

---

| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **jefferies llc** | **jefferies llc** | **jefferies llc** |
| By: | /s/ Tina Pappas | /s/ Tina Pappas |
|  | Name: | Tina Pappas |
|  | Title: | Managing Director |

---

[*Signature Page to Underwriters' Acceleration Request Letter*]