0001213900-22-059608.txt : 20221028 0001213900-22-059608.hdr.sgml : 20221028 20220928104935 ACCESSION NUMBER: 0001213900-22-059608 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220928 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Qomolangma Acquisition Corp. CENTRAL INDEX KEY: 0001894210 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 863733656 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1178 BROADWAY STREET 2: 3RD FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 6267574601 MAIL ADDRESS: STREET 1: 1178 BROADWAY STREET 2: 3RD FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 CORRESP 1 filename1.htm

September 27, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance – Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attn: Ruairi Regan

Re:

Qomolangma Acquisition Corp.
Registration Statement on Form S-1
File No. 333-265447

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Qomolangma Acquisition Corp., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:30 p.m., Eastern Time, on September 29, 2022, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kramer Levin Naftalis & Frankel LLP, request by telephone that such Registration Statement be declared effective.

Please contact the undersigned at (646) 791-7587 or Christopher Auguste of Kramer Levin Naftalis & Frankel LLP at (212) 715-9265, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

	Sincerely,

	Qomolangma Acquisition Corp.

	/s/ Jonathan Myers
	Jonathan Myers
	President and Chief Executive Officer

cc:	Christopher S. Auguste, Kramer Levin Naftalis & Frankel LLP