# EDGAR Filing Document

**Accession Number:** 0002101562
**File Stem:** 0001104659-26-016025
**Filing Date:** 2026-2
**Character Count:** 2312
**Document Hash:** 4c4dfe534537884cdeb1ba0a14815600
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-016025.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001104659-26-016025

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260217

**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

Jefferies LLC

520 Madison Avenue

New York, New York 10022

February 17, 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 I

Registration Statement on Form S-1

Filed January 30, 2026, as amended

File No. 333-293083

Dear Ladies and Gentlemen:

On February 13, 2026, the undersigned, as the representative of the several underwriters, joined 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 p.m. Eastern time on February 17, 2026, or as soon thereafter as practicable, pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended. Paloma Acquisition Corp I is no longer requesting that such Registration Statement be declared effective at this time, and we hereby respectfully withdraw our acceleration request dated February 13, 2026.

\* \* \*

[*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' Withdrawal of Acceleration Request*]