Jefferies LLC
520 Madison Avenue
New York, New York 10022
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 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned hereby joins in the request of Pershing Square SPARC Holdings, Ltd. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on September 29, 2023, or as soon thereafter as practicable, or at such other time as the registrant or its counsel may request by telephone call to the Staff of the Division of Corporation Finance of the Securities and Exchange Commission.
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[Signature Page Follows]
JEFFERIES LLC | ||
By: | /s/ Tina Pappas | |
Name: Tina Pappas | ||
Title: Managing Director |
[Signature Page to Jefferies’ Acceleration Request for Pershing Square SPARC Holdings, Ltd.]