# EDGAR Filing Document

**Accession Number:** 0002043508
**File Stem:** 0001477932-25-004979
**Filing Date:** 2025-7
**Character Count:** 3614
**Document Hash:** 78942cc5a7e11e835e9ae2036260d237
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001477932-25-004979.hdr.sgml**: 20260304

**ACCESSION NUMBER**: 0001477932-25-004979

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20250710

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lake Superior Acquisition Corp
- **CENTRAL INDEX KEY:** 0002043508
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 521 FIFTH AVENUE
- **STREET 2:** 17TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10175
- **BUSINESS PHONE:** 646-886-8892

**MAIL ADDRESS:**
- **STREET 1:** 521 FIFTH AVENUE
- **STREET 2:** 17TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10175

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|:---|:---|:---|
| ![](lake_correspimg1.jpg) | <br> **Giovanni Caruso**<br> Partner<br>345 Park Avenue<br> New York, NY 10154 | <br> **Direct** 212.407.4866<br> **Main** 212.407.4000<br> **Fax** 212.937.3943 |

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Via Edgar

July 10, 2025

Heather Clark<br> Hugh West<br> Erin Donahue<br> Jennifer Angelini<br> Division of Corporation Finance<br> U.S. Securities & Exchange Commission<br> 100 F Street, NE<br> Washington, D.C. 20549<br>

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|:---|:---|
| **Re:**  | **Lake Superior Acquisition Corp.**<br> **Amendment No. 1 to Registration Statement on Form S-1**<br> **Filed June 5, 2025**<br> **File No. 333-287114** |

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Dear Ms. Clark, Mr. West, Ms. Donahue and Ms. Angelini :

On behalf of our client, Lake Superior Acquisition Corp. (the "Company"), we hereby provide a response to the comments issued in a letter dated June 12, 2025 (the "Staff's Letter") regarding the Company's Registration Statement on Form S-1 (the "Registration Statement"). Contemporaneously, we are publicly filing an Amended Registration Statement via Edgar (the "Amended Registration Statement").

In order to facilitate the review by the Commission's staff (the "Staff") of the Amended Registration Statement, we have responded, on behalf of the Company, to the comments set forth in the Staff's Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff's comments and correspond to the numbered paragraph in the Staff's Letter.

Los Angeles New York Chicago Nashville Washington, DC Beijing Hong Kong www.loeb.com

A limited liability partnership including professional corporations

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| ![](lake_correspimg2.jpg) | <br> July 10, 2025<br> Page 2 |

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**<u>Amendment No. 1 to Registration Statement on Form S-1 filed June 5, 2025</u>**

**<u>Exhibits</u>**

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|:---|:---|
| **1.** | **We note your response to prior comment 8, and reissue in part. Please request counsel to revise the penultimate paragraph of the opinion, as this appears to limit reliance. Refer to Section II.B.3.d of Staff Legal Bulletin 19.** |
|  | **Response:** The Company has resubmitted Exhibit 5.1 with the Amended Registration Statement. |

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|:---|:---|
| **2.** | **We reissue comment 9. Please resubmit Exhibit 10.1 in a format that is text-searchable. Refer to Section 5.2.3.6 of the EDGAR Filer Manual (Volume II) and Item 301 of Regulation S-T.**  |
|  | **Response:** The Company has resubmitted Exhibit 10.1 with the Amended Registration Statement. |

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Please call me at 212 407-4866 if you would like additional information with respect to any of the foregoing. Thank you.

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|:---|
| */s/ Giovanni Caruso* |
| Giovanni Caruso |
| Partner |

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