Pershing Square SPARC Holdings, Ltd.
787 Eleventh Avenue, 9th Floor
New York, NY 10019
September 27, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Re: | Pershing Square SPARC Holdings, Ltd. | |
Registration Statement on Form S-1 | ||
Filed November 26, 2021, as amended | ||
File No. 333-261376 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Pershing Square SPARC Holdings, Ltd. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern Time on Friday, September 29, 2023, or as soon as thereafter practicable.
Very truly yours, |
/s/ William A. Ackman |
William A. Ackman |
Chief Executive Officer |
cc: | Cadwalader, Wickersham & Taft LLP |
White & Case LLP |