# EDGAR Filing Document

**Accession Number:** 0002075239
**File Stem:** 0000000000-25-009002
**Filing Date:** 2025-8
**Character Count:** 3816
**Document Hash:** a3cf9cdad0a175d9efb76546f6387c24
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009002.hdr.sgml**: 20260211

**ACCESSION NUMBER**: 0000000000-25-009002

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250822

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Var Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002075239
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 392548460
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 000-56770

**BUSINESS ADDRESS:**
- **STREET 1:** 55 NE 5TH AVE., SUITE 401
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33432
- **BUSINESS PHONE:** 561-464-2841

**MAIL ADDRESS:**
- **STREET 1:** 55 NE 5TH AVE., SUITE 401
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33432
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-070678

## Text-Extract

```

                                                            August 22, 2025

Ian Jacobs
President
Var Acquisition Corp.
55 NE 5th Ave., Suite 401
Boca Raton, FL 33432

       Re: Var Acquisition Corp.
           Registration Statement on Form 10-12G
           Filed August 1, 2025
           File No. 000-56770
Dear Ian Jacobs:

       We have reviewed your filing and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

         After reviewing your response and any amendment you may file in
response to this
letter, we may have additional comments.

Registration Statement on Form 10-12G filed August 1, 2025
Recently Issued Accounting Pronouncements, page F-8

1.     Please tell us how you determined that your disclosure is compliant with
the
       requirements of ASC 280-10-50-20 and ASU 2023-07, which apply to all
companies,
       including those with a single reportable segment.
General

2.     Please note that pursuant to Exchange Act Section 12(g)(1), this
registration statement
       on Form 10 becomes effective automatically 60 days after its initial
filing. You will
       then be subject to the reporting requirements of the Exchange Act of
1934, including
       the requirements to file Forms 10-K, 10-Q, and 8-K even if comments
remain open on
       the Form 10. If you do not wish to become subject to these reporting
requirements
       before completion of our review, you may wish to consider withdrawing
the Form 10
       before it becomes effective automatically and submitting a new Form 10
that includes
 August 22, 2025
Page 2

       changes responsive to our comments. Please note that we will continue to
review your
       filing until all of our comments have been addressed.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

        Please contact William Demarest at 202-551-3432 or Shannon Menjivar at
202-551-
3856 if you have questions regarding comments on the financial statements and
related
matters. Please contact Benjamin Holt at 202-551-6614 or Mary Beth Breslin at
202-551-
3625 with any other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Real Estate
& Construction
cc:   Barrett S. DiPaolo

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._