# CORRESP — Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135) > Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135) → SEC staff · filed 2026-02-25 · ticker ILLU, ILLUU · SIC 6770 ## What is this A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters. ## Key facts - **Accession number:** 0001206774-26-000090 - **Form:** CORRESP - **Filer:** Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135) - **CIK:** 0002101135 - **Ticker:** ILLU, ILLUU - **Filed:** 2026-02-25 - **SIC industry:** 6770 - **HQ:** New York, NY ## Primary source PDF letter: https://www.sec.gov/Archives/edgar/data/2101135/000120677426000090/filename1.htm EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=2101135&type=UPLOAD&dateb=&owner=include&count=40 ## Other comment-letter activity for Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135) - CORRESP — 2026-02-26 — /comment-letter/0001206774-26-000099 - CORRESP — 2026-02-26 — /comment-letter/0001206774-26-000096 - CORRESP — 2026-02-26 — /comment-letter/0001206774-26-000095 - CORRESP — 2026-02-26 — /comment-letter/0001206774-26-000100 - CORRESP — 2026-02-25 — /comment-letter/0001206774-26-000088 - UPLOAD — 2026-01-27 — /comment-letter/0000000000-26-000966 ## Citation > US Securities and Exchange Commission, EDGAR CORRESP comment letter, Illumination Acquisition Corp. I (ILLU, ILLUU) (CIK 0002101135) (CIK 0002101135), filed 2026-02-25, accession 0001206774-26-000090. Retrieved via MORVS 2026-11-03 from https://api.morvs.ai/comment-letter/0001206774-26-000090. --- *[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*