# EDGAR Filing Document

**Accession Number:** 0002093484
**File Stem:** 0001213900-26-008949
**Filing Date:** 2026-1
**Character Count:** 1747
**Document Hash:** 9a6ec7d54f141254d4f3f49dcb931b45
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-008949.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0001213900-26-008949

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260128

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Muzero Acquisition Corp
- **CENTRAL INDEX KEY:** 0002093484
- **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:** 136 MADISON AVENUE, 6TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10016
- **BUSINESS PHONE:** 646-722-3311

**MAIL ADDRESS:**
- **STREET 1:** 136 MADISON AVENUE, 6TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10016

**MUZERO ACQUISITION CORP** 

**136 Madison Avenue, 6<sup>th</sup> Floor**

**New York, NY 10016**

January 28, 2026

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, DC 20549

Attention: Pam Howell

Re: Muzero Acquisition Corp <br> Registration Statement on Form S-1 <br> Initially Filed December 3, 2025, File No. 333-291923

Dear Pam Howell:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Muzero Acquisition Corp hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on January 29, 2026, or as soon as thereafter practicable.

---

| |
|:---|
| Very truly yours, |
| /s/ Von Lam |
| Von Lam |
| Chief Executive Officer |

---

cc: Ellenoff Grossman & Schole LLP