# EDGAR Filing Document

**Accession Number:** 0002075816
**File Stem:** 0001213900-25-090726
**Filing Date:** 2025-9
**Character Count:** 2543
**Document Hash:** c3863ed1df49bc7985c9a9ddb6bc3100
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-090726.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0001213900-25-090726

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250923

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Emmis Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002075816
- **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:** 515 E LAS OLAS BLVD
- **STREET 2:** SUITE 120
- **CITY:** FORT LAUDERDALE
- **STATE:** FL
- **ZIP:** 33301
- **BUSINESS PHONE:** 954-294-6285

**MAIL ADDRESS:**
- **STREET 1:** 515 E LAS OLAS BLVD
- **STREET 2:** SUITE 120
- **CITY:** FORT LAUDERDALE
- **STATE:** FL
- **ZIP:** 33301

**Emmis Acquisition Corp.<br> 515 E Las Olas Blvd, Suite 120, Fort Lauderdale, Florida 33301**

September 23, 2025

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

Division of Corporation Finance

Office of Real Estate & Construction

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Stacie Gorman and Mary Beth Breslin

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| | |
|:---|:---|
| **RE:** | **Emmis Acquisition Corp. (the "Company")** |
|  | **Registration Statement on Form S-1** |
|  | **Filed July 3, 2025, as amended** |
|  | **(File No. 333-288530) (the "Registration Statement")** |

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Dear Ms. Gorman and Ms. Breslin:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of Wednesday, September 24, 2025 at 4:30 PM, Eastern Time, or as soon thereafter as practicable.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company's securities counsel, Sichenzia Ross Ference Carmel LLP.

[Signature page follows]

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Emmis Acquisition Corp.** | **Emmis Acquisition Corp.** |
| By: | */s/ Peter Goldstein* |
| Name: | Peter Goldstein |
| Title: | Chief Executive Officer |

---