# EDGAR Filing Document

**Accession Number:** 0002002660
**File Stem:** 9999999995-26-001354
**Filing Date:** 2026-4
**Character Count:** 1324
**Document Hash:** b1f832e738ac6980e040e499bb069520
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**9999999995-26-001354.hdr.sgml**: 20260429

**ACCESSION NUMBER**: 9999999995-26-001354

**CONFORMED SUBMISSION TYPE**: EFFECT

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260428

**DATE AS OF CHANGE**: 20260429

**EFFECTIVENESS DATE**: 20260428

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Pershing Square USA, Ltd.
- **CENTRAL INDEX KEY:** 0002002660

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** EFFECT
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294164
- **FILM NUMBER:** 26910253

**BUSINESS ADDRESS:**
- **STREET 1:** 787 ELEVENTH AVENUE
- **STREET 2:** 9TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019
- **BUSINESS PHONE:** 212-813-3700

**MAIL ADDRESS:**
- **STREET 1:** 787 ELEVENTH AVENUE
- **STREET 2:** 9TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SPSU, Ltd.
- **DATE OF NAME CHANGE:** 20231129

### UNITED STATES
### SECURITIES AND EXCHANGE COMMISSION
**Washington, D.C. 20549**

## Notice of Effectiveness

**Date:** April 28, 2026

**Time:** 12:00:00

**Form Type:** N-2

---

**CIK:** 0002002660

**Company Name:** Pershing Square USA, Ltd.

**File Number:** 333-294164