# EDGAR Filing Document

**Accession Number:** 0002097986
**File Stem:** 0001213900-26-048087
**Filing Date:** 2026-4
**Character Count:** 2497
**Document Hash:** f539cf0c27afb9abcb4d15251f13dac0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-048087.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001213900-26-048087

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260427

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Forefront Tech Holdings Acquisition Corp
- **CENTRAL INDEX KEY:** 0002097986
- **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:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** C/O VISTRA CORPORATE SERVICES CENTRE
- **STREET 2:** WICKHAMS CAY II, ROAD TOWN
- **CITY:** TORTOLA
- **PROVINCE COUNTRY:** D8
- **ZIP:** VG1110
- **BUSINESS PHONE:** 0060-3-2202-2400

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** C/O VISTRA CORPORATE SERVICES CENTRE
- **STREET 2:** WICKHAMS CAY II, ROAD TOWN
- **CITY:** TORTOLA
- **PROVINCE COUNTRY:** D8
- **ZIP:** VG1110

**Forefront Tech Holdings Acquisition Corp**

**c/o Appleby Global Services (Cayman) Limited<br> Suite 210, 2<sup>nd</sup> Floor, Windward III, Regatta Office Park, PO Box 500<br> Grand Cayman, Cayman Islands, KY1-1106**

April 27, 2026

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

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **RE:** | **Forefront Tech Holdings Acquisition Corp (the "Company")** |
|  | **Registration Statement on Form S-1** |
|  | **(File No. 333- 293592) (the "Registration Statement")** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the registrant, Forefront Tech Holdings Acquisition Corp, hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form S-1 (File No. 333- 293592) so that it will become effective at 4:30 p.m. ET on Wednesday, April 29, 2026, or as soon as practicable thereafter or at such other time as the Company or its outside counsel, Winston & Strawn LLP, request by telephone that such Registration Statement be declared effective.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Forefront Tech Holdings Acquisition Corp | Forefront Tech Holdings Acquisition Corp |
| By: | /s/ Peter Bilitsch |
| Name: | Peter Bilitsch |
| Title: | Chief Executive Officer |

---

cc: Michael J. Blankenship, Winston & Strawn LLP