<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001479786</cik>
        <entityName>TRAK Acquisition Corp.</entityName>
        <issuerAddress>
            <street1>1001 BRICKELL BAY DRIVE, 27TH FLOOR</street1>
            <city>MIAMI</city>
            <stateOrCountry>FL</stateOrCountry>
            <zipCode>33131</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>305-379-2322</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2009</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Anthony</firstName>
                <lastName>Tamer</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1001 Brickell Bay Drive, 27th Floor</street1>
                <city>Miami</city>
                <stateOrCountry>FL</stateOrCountry>
                <zipCode>33131</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jeff</firstName>
                <lastName>Zanarini</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1001 Brickell Bay Drive, 27th Floor</street1>
                <city>Miami</city>
                <stateOrCountry>FL</stateOrCountry>
                <zipCode>33131</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Vincent</firstName>
                <lastName>Iacono</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>7 Bradley Drive</street1>
                <city>Wilmington</city>
                <stateOrCountry>DE</stateOrCountry>
                <zipCode>19803</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Camilo</firstName>
                <lastName>Horvilleur</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1001 Brickell Bay Drive, 27th Floor</street1>
                <city>Miami</city>
                <stateOrCountry>FL</stateOrCountry>
                <zipCode>33131</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Timothy</firstName>
                <lastName>Bauer</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>4740 Corina Place</street1>
                <city>Roswell</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30075</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Christopher</firstName>
                <lastName>Paldino</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1001 Brickell Bay Drive, 27th Floor</street1>
                <city>Miami</city>
                <stateOrCountry>FL</stateOrCountry>
                <zipCode>33131</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Thomas</firstName>
                <lastName>Dalessandro</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2576 Escada Drive</street1>
                <city>Naples</city>
                <stateOrCountry>FL</stateOrCountry>
                <zipCode>34106</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-12-29</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
            <isSecurityToBeAcquiredType>true</isSecurityToBeAcquiredType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>true</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>35</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>15766649</totalOfferingAmount>
            <totalAmountSold>15240000</totalAmountSold>
            <totalRemaining>526649</totalRemaining>
            <clarificationOfResponse>The Issuer issued a warrant to purchase 3,500 shares of Common Stock at an exercise price of $.01 per share and an option to purchase 3,333 shares of Common Stock at an exercise price of $158 per share, neither of which have been exercised.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>3</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>860000</dollarAmount>
                <isEstimate>true</isEstimate>
            </grossProceedsUsed>
            <clarificationOfResponse>H.I.G. Capital, LLC, an entity with which Anthony Tamer, Jeff Zanarini, Christopher Paldino and Camilo Horvilleur are affiliated, received a supplemental management and investment banking fee of approximately $860,000.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>TRAK Acquisition Corp.</issuerName>
                <signatureName>Camilo Horvilleur</signatureName>
                <nameOfSigner>Camilo Horvilleur</nameOfSigner>
                <signatureTitle>Secretary</signatureTitle>
                <signatureDate>2010-01-11</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
