# EDGAR Filing Document

**Accession Number:** 0002111542
**File Stem:** 0001213900-26-034629
**Filing Date:** 2026-3
**Character Count:** 2079
**Document Hash:** 6f97366f5c07ecead9e187c51760ec1a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-034629.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001213900-26-034629

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260326

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ACP Holdings Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002111542
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 981923384
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3131 EASTSIDE
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77098
- **BUSINESS PHONE:** 832.810.6648

**MAIL ADDRESS:**
- **STREET 1:** 3131 EASTSIDE
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77098

March 26, 2026

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

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: David Link

---

| | |
|:---|:---|
| Re: | **ACP Holdings Acquisition Corp. (the "Company")** |
|  | **Registration Statement on Form S-1** |
|  | **File No. 333-294120** |

---

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on March 24, 2026, in which we, Roth Capital Partners, LLC, as representatives of the underwriters of the offering, joined the Company's request for acceleration of the effective date of the above-referenced Registration Statement for March 26, 2026, at 4:30 p.m., Eastern time, or as soon thereafter as practicable.

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.

Thank you for assistance in this matter.

[*Signature Page Follows*]

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| ROTH CAPITAL PARTNERS, LLC | ROTH CAPITAL PARTNERS, LLC |
| By: | /s/ Aaron Gurewitz |
| Name: | Aaron Gurewitz |
| Title: | Co-Chief Executive Officer and |
|  | Head of Investment Banking |

---