EUREKA ACQUISITION CORP

July 1, 2024

Via Edgar

Ms. Stacie Gorman

Division of Corporation Finance

Office of Real Estate and Construction

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Re:	Eureka Acquisition Corp
	Registration Statement on Form S-1, as amended (File No. 333-277780)
	Request for Acceleration of Effectiveness

Dear Ms. Gorman:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Eureka Acquisition Corp hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1, as amended be accelerated to, and that the Registration Statement becomes effective at 4:00 p.m., Eastern Time, on July 1, 2024, or as soon thereafter as practicable.

Very truly yours,
By:	/s/ Fen Zhang
	Fen Zhang
	Chief Executive Officer

CC:	Arila Zhou, Esq.
	Robinson & Cole LLP