# EDGAR Filing Document

**Accession Number:** 0002102123
**File Stem:** 0001213900-26-039536
**Filing Date:** 2026-4
**Character Count:** 1935
**Document Hash:** c110e61434ca29cd9d0146c6d9b7a38d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-039536.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001213900-26-039536

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260402

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Apogee Acquisition Corp
- **CENTRAL INDEX KEY:** 0002102123
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 981900248
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2106 HOUSE AVE SUITE 375
- **CITY:** CHEYENNE
- **STATE:** WY
- **ZIP:** 82001
- **BUSINESS PHONE:** 771.210.4643

**MAIL ADDRESS:**
- **STREET 1:** 2106 HOUSE AVE SUITE 375
- **CITY:** CHEYENNE
- **STATE:** WY
- **ZIP:** 82001

**Apogee Acquisition Corp** 

**2106 House Ave Suite 375**

**Cheyenne, Wyoming 82001**

April 2, 2026

**<u>VIA EDGAR</u>**<br> United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **RE:** | **Apogee Acquisition Corp (the "Company")<br> Registration Statement on Form S-1<br> (<u>File No. 333-294102) (the "Registration Statement")</u>** |

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Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on April 6, 2026, or as soon thereafter as practicable.

[Signature page follows]

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **Apogee Acquisition Corp** | **Apogee Acquisition Corp** | **Apogee Acquisition Corp** |
| By: | /s/ Jeffrey Smith | /s/ Jeffrey Smith |
|  | Name: | Jeffrey Smith |
|  | Title: | Chief Executive Officer |

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