<?xml version="1.0" encoding="UTF-8"?><!-- Produced by edgar-services.com, Advanced Computer Innovations, Inc., Copyright (C) 2024-2026 --><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
	<schemaVersion>X0202</schemaVersion>
<headerData>
		<submissionType>SCHEDULE 13G</submissionType>
		<filerInfo>
			<filer>
				<filerCredentials>
					<cik>0001891626</cik>
					<ccc>XXXXXXXX</ccc>
				</filerCredentials>
			</filer>
			<liveTestFlag>LIVE</liveTestFlag>



		</filerInfo>
	</headerData>
	<formData>
		<coverPageHeader>
			<securitiesClassTitle>Class A Ordinary shares (par value .0001)</securitiesClassTitle>
			<eventDateRequiresFilingThisStatement>10/06/2026</eventDateRequiresFilingThisStatement>
			<issuerInfo>
				<issuerCik>0002076561</issuerCik>
				<issuerName>Pine Tree Acquisition Corp.</issuerName>
				<issuerCusips>
					<issuerCusipNumber>G7111J128</issuerCusipNumber>
				</issuerCusips>
				<issuerPrincipalExecutiveOfficeAddress>
					<com:street1>GENESIS BUILDING, 5TH FLOOR</com:street1>
					<com:street2>GENESIS CLOSE, P.O. BOX 446</com:street2>
					<com:city>CAYMAN ISLAND</com:city>
					<com:stateOrCountry>E9</com:stateOrCountry>
					<com:zipCode>KY1-1106</com:zipCode>
				</issuerPrincipalExecutiveOfficeAddress>
			</issuerInfo>
			<designateRulesPursuantThisScheduleFiled>
				<designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
			</designateRulesPursuantThisScheduleFiled>
		</coverPageHeader>
		<coverPageHeaderReportingPersonDetails>

			<reportingPersonName>Feis Equities LLC</reportingPersonName>
			<citizenshipOrOrganization>IL</citizenshipOrOrganization>
			<reportingPersonBeneficiallyOwnedNumberOfShares>
				<soleVotingPower>999000</soleVotingPower>
				<sharedVotingPower>0</sharedVotingPower>
				<soleDispositivePower>999000</soleDispositivePower>
				<sharedDispositivePower>0</sharedDispositivePower>
			</reportingPersonBeneficiallyOwnedNumberOfShares>
			<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>999000</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
			<classPercent>9.99</classPercent>
			<typeOfReportingPerson>OO</typeOfReportingPerson>
			<comments>Type of Reporting Person: OO - Limited Liability Company</comments>
		</coverPageHeaderReportingPersonDetails>
		<coverPageHeaderReportingPersonDetails>

			<reportingPersonName>Lawrence M. Feis</reportingPersonName>
			<citizenshipOrOrganization>X1</citizenshipOrOrganization>
			<reportingPersonBeneficiallyOwnedNumberOfShares>
				<soleVotingPower>999000</soleVotingPower>
				<sharedVotingPower>0</sharedVotingPower>
				<soleDispositivePower>999000</soleDispositivePower>
				<sharedDispositivePower>0</sharedDispositivePower>
			</reportingPersonBeneficiallyOwnedNumberOfShares>
			<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>999000</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
			<classPercent>9.99</classPercent>
			<typeOfReportingPerson>IN</typeOfReportingPerson>
		</coverPageHeaderReportingPersonDetails>
		<items>
			<item1>
				<issuerName>Pine Tree Acquisition Corp.</issuerName>
				<issuerPrincipalExecutiveOfficeAddress>418 Broadway #6538
Albany, NY 12207</issuerPrincipalExecutiveOfficeAddress>
			</item1>
			<item2>
				<filingPersonName>(i) Feis Equities LLC
(ii) Lawrence M. Feis</filingPersonName>
				<principalBusinessOfficeOrResidenceAddress>The address of the business office of each of the Reporting Persons is:
1740 Waukegan Road
Suite 206
Glenview, Illinois 60025
</principalBusinessOfficeOrResidenceAddress>
				<citizenship>Citizenship is set forth in Row 4 of the cover page for each Reporting Person hereto and is incorporated hereto by reference for each Reporting Person.</citizenship>
			</item2>
			<item3>
				<notApplicableFlag>Y</notApplicableFlag>
			</item3>
			<item4>
				<amountBeneficiallyOwned>999,000</amountBeneficiallyOwned>
				<classPercent>9.99 - The percentage set forth in row 11 of the cover page for each Reporting Person is based on 10,000,000 Class A Ordinary shares outstanding as of October 6, 2026, as reported by the Issuer in its 8-K filing, filed with the Securities and Exchange Commission on October 7, 2026.</classPercent>
				<numberOfSharesPersonHas>
					<solePowerOrDirectToVote>999,000</solePowerOrDirectToVote>
					<sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
					<solePowerOrDirectToDispose>999,000</solePowerOrDirectToDispose>
					<sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
				</numberOfSharesPersonHas>
			</item4>
			<item5>
				<notApplicableFlag>Y</notApplicableFlag>
			</item5>
			<item6>
				<notApplicableFlag>Y</notApplicableFlag>
			</item6>
			<item7>
				<notApplicableFlag>Y</notApplicableFlag>
			</item7>
			<item8>
				<notApplicableFlag>Y</notApplicableFlag>
			</item8>
			<item9>
				<notApplicableFlag>Y</notApplicableFlag>
			</item9>
			<item10>
				<certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under § 240.14a-11.</certifications>
			</item10>
		</items>
		<exhibitInfo>Exhibit A - Joint Filing Agreement</exhibitInfo>
		<signatureInformation>
			<reportingPersonName>Feis Equities LLC</reportingPersonName>
			<signatureDetails>
				<signature>Lawrence M. Feis</signature>
				<title>Managing Member LLC</title>
				<date>10/09/2026</date>
			</signatureDetails>
		</signatureInformation>
		<signatureInformation>
			<reportingPersonName>Lawrence M. Feis</reportingPersonName>
			<signatureDetails>
				<signature>Lawrence M. Feis</signature>
				<title>Individual</title>
				<date>10/09/2026</date>
			</signatureDetails>
		</signatureInformation>
	</formData>

</edgarSubmission>
