# EDGAR Filing Document

**Accession Number:** 0002101135
**File Stem:** 0001206774-26-000088
**Filing Date:** 2026-2
**Character Count:** 1826
**Document Hash:** 06206656f3cb1d67a11fc4aad8b65b62
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001206774-26-000088.hdr.sgml**: 20260326

**ACCESSION NUMBER**: 0001206774-26-000088

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260225

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Illumination Acquisition Corp. I
- **CENTRAL INDEX KEY:** 0002101135
- **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:** 570 LEXINGTON AVENUE
- **STREET 2:** 40TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 646-348-9369

**MAIL ADDRESS:**
- **STREET 1:** 570 LEXINGTON AVENUE
- **STREET 2:** 40TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

Illumination Acquisition Corp I

570 Lexington Ave, 40th Floor

New York, NY 10022

February 25, 2026

VIA EDGAR

Division of Corporation Finance

Office of Real Estate & Construction

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Illumination Acquisition Corp I** |

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**Registration Statement on Form S-1**

**File No. 333-292445** 

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Illumination Acquisition Corp I hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on March 2, 2026 or as soon thereafter as practicable.

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| |
|:---|
| Sincerely, |
| ILLUMINATION ACQUISITION CORP I |
| /s/ John Lipman |
| John Lipman |
| Chief Executive Officer |

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