# EDGAR Filing Document

**Accession Number:** 0002073340
**File Stem:** 0000000000-25-007924
**Filing Date:** 2025-7
**Character Count:** 6028
**Document Hash:** d77dd49858c9f09cc0eb2ad1b933805f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007924.hdr.sgml**: 20260121

**ACCESSION NUMBER**: 0000000000-25-007924

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250728

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Talon Capital Corp.
- **CENTRAL INDEX KEY:** 0002073340
- **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:** UPLOAD
- **SEC FILE NUMBER:** 377-08165

**BUSINESS ADDRESS:**
- **STREET 1:** 440 LOUISIANA STREET, SUITE 1050
- **STREET 2:** C/O TALON CAPITAL CORP.
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77002
- **BUSINESS PHONE:** 713-882-2818

**MAIL ADDRESS:**
- **STREET 1:** 440 LOUISIANA STREET, SUITE 1050
- **STREET 2:** C/O TALON CAPITAL CORP.
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77002
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-060468

## Text-Extract

```

                                                            July 28, 2025

Charles Leykum
Chief Executive Officer
Talon Capital Corp.
440 Louisiana Street, Suite 1050
Houston, TX 77002

       Re: Talon Capital Corp.
           Draft Registration Statement on Form S-1
           Submitted July 1, 2025
           CIK No. 0002073340
Dear Charles Leykum:

       We have reviewed your draft registration statement and have the
following comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

      After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement on Form S-1
Cover Page

1.     We note your disclosure on page 18 and elsewhere that if you increase or
decrease the
       size of the offering, you will effect a share dividend or a share
contribution back to
       capital, or other appropriate mechanism in such amount as to maintain
the collective
       ownership of the initial shareholders at approximately 25% of your
issued and
       outstanding ordinary shares. Please discuss these provisions, which
could involve the
       issuance of additional shares, on the cover page and in the discussions
of securities
       that may become issuable to the sponsor in the sections entitled Sponsor
Information
       on pages 9 and 105. Also, describe the extent to which these securities
issuances may
       result in a material dilution of the purchasers    equity interests.
Refer to Items
       1602(a)(3), 1602(b)(6) and 1603(a)(6) of Regulation S-K.
 July 28, 2025
Page 2

2.     Please revise your discussion of sponsor compensation on the cover page
to include
       the private placement units that may be issued as a result of the up to
$1,500,000 in
       convertible working capital loans, and whether this issuance could
result in a material
       dilution of the purchasers' equity interests. Please also revise your
cross-reference to
       include all locations of related disclosures in the registration
statement. Refer to Item
       1602(a)(3) of Regulation S-K.
Summary, page 1

3.     We note your disclosure on pages 53 and 54, and elsewhere that you may
be required
       to seek additional funding to complete an initial business combination.
Please revise
       the summary to include disclosure regarding possible plans to seek
additional
       financing and how the terms of any such financing may impact public
shareholders.
       Refer to Item 1602(b)(5) of Regulation S-K.
The Offering
Permitted Purchases of Public Shares By Our Affiliates, page 25

4.     We note your disclosure that your sponsor, directors, executive
officers, advisors or
       any of their affiliates may purchase Class A ordinary shares in
privately negotiated
       transactions or in the open market either prior to or following the
completion of your
       initial business combination and that these securities would not be
voted in
       compliance with the requirements of Rule 14e-5 of the Exchange Act. We
also note
       your disclosure on pages 41 and 148 that your sponsor, officers and
directors have
       agreed to vote any founder shares, private placement shares, as well as
any public
       shares purchased during or after this offering, in favor of your initial
business
       combination. Please revise to reconcile these disclosures or advise.
Manner of Conducting Redemptions, page 27

5.     We note your disclosure on page 28 that you expect to mail the final
proxy statement
       to public shareholders at least 10 days prior to a shareholder vote. You
also disclose
       on page 117 that the final proxy statement would be mailed to public
shareholders at
       least 20 days prior to a shareholder vote. Please revise to reconcile
these disclosures
       and to be consistent with the minimum dissemination period required by
Exchange
       Act Rule 14a-6(q).
       Please contact Frank Knapp at 202-551-3805 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please contact Catherine De Lorenzo at 202-551-3772 or Mary Beth
Breslin at 202-
551-3625 with any other questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Real
Estate & Construction
cc:   Adam Namoury, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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