# EDGAR Filing Document

**Accession Number:** 0002102123
**File Stem:** 0001213900-26-034655
**Filing Date:** 2026-3
**Character Count:** 2059
**Document Hash:** a1bfa6b8e87b4729e28edd63e978512d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-034655.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001213900-26-034655

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260326

**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

March 26, 2026

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

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

Re: Apogee Acquisition Corp (the "Company")<br> Withdrawal of Acceleration Request - Registration Statement on Form S-1 (File No. 333-294102)

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on March 24, 2026, in which we, as representative of the several underwriters of Apogee Acquisition Corp's proposed public offering of units, joined the Company's request for acceleration of the effective date of the above-referenced Registration Statement for Thursday, March 26, 2026, at 4:00 p.m. Eastern Time. The Company is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| ARC GROUP SECURITIES LLC | ARC GROUP SECURITIES LLC |
| *As representative of the several underwriters* | *As representative of the several underwriters* |
| By: | /s/ Roger Salazar, Jr. |
| Name: | Roger Salazar, Jr. |
| Title: | Managing Director |

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