# EDGAR Filing Document

**Accession Number:** 0002065948
**File Stem:** 0000000000-25-005942
**Filing Date:** 2025-6
**Character Count:** 8032
**Document Hash:** 0d1456fde028b81ae6a6dce0515de054
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-005942.hdr.sgml**: 20250904

**ACCESSION NUMBER**: 0000000000-25-005942

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250605

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Solarius Capital Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002065948
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07988

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UGLAND HOUSE SOUTH CHURCH STREET
- **STREET 2:** PO BOX 309
- **CITY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
- **ZIP:** KY1-1104
- **BUSINESS PHONE:** 914-772-6976

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UGLAND HOUSE SOUTH CHURCH STREET
- **STREET 2:** PO BOX 309
- **CITY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
- **ZIP:** KY1-1104
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001185185-25-000419

## Text-Extract

```

                                                            June 5, 2025

Richard H. Haywood, Jr.
Chief Executive Officer
Solarius Capital Acquisition Corp.
PO Box 2248
Darien, CT 06820

       Re: Solarius Capital Acquisition Corp.
           Draft Registration Statement on Form S-1
           Submitted May 9, 2025
           CIK No. 0002065948
Dear Richard H. Haywood Jr.:

       We have reviewed your draft registration statement and have the
following comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

      After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement on Form S-1
Cover Page

1.     Where you state on your cover page that "[y]our initial shareholders,
which include
       [y]our sponsor, currently own an aggregate of 5,750,000 Class B ordinary
shares,"
       please revise to disclose the total aggregate amount and per-share
amount the sponsor
       paid for these shares and to disclose more clearly, if true, that these
are the founder
       shares.
2.     We note your cover page disclosure stating the "completion window" is 21
months
       from the closing of the offering appears to conflict with your
disclosure on page 1
       that states the "completion window" may also be "such other time period
in which
       [you] must complete an initial business combination pursuant to an
amendment to
 June 5, 2025
Page 2

       [y]our amended and restated memorandum and articles of association."
Please revise
       to reconcile your disclosure or otherwise revise.
3.     We note that you intend to apply to have your units listed on Nasdaq and
that you
       cannot guarantee that your securities will be approved for listing on
Nasdaq. Please
       also state whether this offering is conditioned on Nasdaq approval.
Summary
The Offering
Ability to extend time to complete business combination, page 23

4.     Please revise to disclose the maximum amount of time you have to
complete an initial
       business combination under the Nasdaq rules you reference in this
section.
Manner of conducting redemptions, page 26

5.     Please revise under this heading and where else you discuss redemption
rights for
       public shareholders in connection with a charter amendment to change or
extend the
       deadline to complete your initial business combination to disclose
whether
       shareholders can redeem their shares regardless of whether they abstain,
vote for, or
       vote against the extension.
Conflicts of Interest, page 31

6.     We note your disclosure on page 18 and elsewhere that "[n]one of the
private
       placement warrants will be redeemable by [you]" whereas the public
warrants may be
       called for redemption. Please revise under this heading and your
Conflicts of Interest
       section starting on page 122 in your Prospectus to provide disclosure
regarding this
       conflict of interest as it appears that the warrants held by the sponsor
may enable it to
       profit at times when an unaffiliated security holder may not be able to
profit.
Additional Financings, page 33

7.     Please revise under this heading and where else you discuss possible
PIPE financings
       to disclose any circumstances or arrangements in connection with such
possible PIPE
       financings under which the sponsor could transfer ownership of
securities of the
       SPAC or that could result in the surrender or the cancellation of such
securities or
       otherwise advise. Refer to Item 1603(a)(6) of Regulation S-K.
Risks, page 34

8.     We note your disclosure in the third bullet point on page 35 that
because of the
       significant competition for business combination opportunities, it may
be more
       difficult for you to complete an initial business combination. Please
also disclose here,
       and in the related full risk factor, that significant competition may
also impact the
       attractiveness of the acquisition terms that you may be able to
negotiate.
 June 5, 2025
Page 3
Risk Factors
We may not be able to complete an initial business combination..., page 54

9.     Please expand the last paragraph of this risk factor to also address the
risk that the
       public warrants would expire worthless if you were not able to complete
an initial
       business combination as a result of CFIUS review.
Our warrant agreement will designate the courts of the State of New York...,
page 67

10.    We note the exclusive forum provision in your warrant agreement is
intended to apply
       to actions arising under the Securities Act. Please state that there is
uncertainty as to
       whether a court would enforce such provision. Please also state that
investors cannot
       waive compliance with the federal securities laws and the rules and
regulations
       thereunder. In that regard, we note that Section 22 of the Securities
Act creates
       concurrent jurisdiction for federal and state courts over all suits
brought to enforce
       any duty or liability created by the Securities Act or the rules and
regulations
       thereunder.
Dilution, page 77

11.    Footnote (1) to your tabular dilution disclosure on page 78 indicates
that the net
       proceeds from this offering and the sale of private units represents
your gross
       proceeds less $750,000 in offering expenses and underwriting commissions
of
       $3,000,000. Please revise to clarify that net proceeds also assume
reimbursement by
       your underwriters of $1,500,000 in expenses as disclosed on page 75.
Capitalization, page 80

12.    As it relates to the as adjusted carrying amount of your Class A
ordinary shares
       subject to redemption, please revise to clarify the basis on which the
carrying value of
       such shares are measured. Refer to ASC 480-10-S99-3A.

        Please contact Christine Torney at 202-551-3652 or Angela Connell at
202-551-3426
if you have questions regarding comments on the financial statements and
related
matters. Please contact Daniel Crawford at 202-551-7767 or Tim Buchmiller at
202-551-
3635 with any other questions.

                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Life
Sciences
cc:   Daniel Nussen, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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