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                                                            January 23, 2025

Adeel Rouf
Chief Executive Officer and President
Titan Acquisition Corp
131 Concord Street
Brooklyn, NY 11201

       Re: Titan Acquisition Corp
           Amendment No. 3 to
           Draft Registration Statement on Form S-1
           Submitted January 3, 2025
           CIK No. 0002009183
Dear Adeel Rouf:

     We have reviewed your amended draft registration statement and have the
following
comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our December 23, 2024, letter.

Amendment No. 3 to Draft Registration Statement on Form S-1 submitted January
3, 2025
Cover Page

1.     We note your response to prior comment 2 and your disclosure in
paragraph 16 with
       respect to how the anti-dilution adjustment may result in material
dilution. Please also
       address whether the exercise of the private warrants on a cashless basis
and the
       conversion of the working capital loans into units may result in a
material dilution of
       the purchasers    equity interests. Please similarly revise your
disclosure on pages 15
       and 115 outside the table to clearly state that the conversion of the
warrants on a
       cashless basis may result in material dilution. Additionally, please
specifically revise
 January 23, 2025
Page 2

       to address the 6,325,000 shares purchased by the founders and the
nominal price paid
       for these shares. Please refer to Items 1602(a)(3), 1602(b)(6), and
1603(a)(6) of
       Regulation S-K.
2.     We note your response to prior comment 3 and reissue in part. Please
revise your
       disclosure to clearly state that there may be actual or potential
material conflicts of
       interest between the sponsor, its affiliates, or promoters; and
purchasers in the
       offering. See Item 1602(a)(5) of Regulation S-K.
The Offering
Ability to extend time to complete initial business combination, page 30

3.     We note your response to prior comment 7 and reissue in part. Please
expand your
       disclosure to address the consequences to the sponsor of not completing
an extension
       of this time period. See Item 1602(b)(4) of Regulation S-K.
Dilution, page 95

4.     We note your response to prior comment 11 and we are unable to locate
your
       revisions. As such, we reissue prior comment 11. Please expand your
disclosure on
       page 95 to narratively describe each material potential source of future
dilution not
       included in the table. Your revisions should address, but not be limited
to, a
       discussion of the anti-dilution provisions in the Class B ordinary
shares and potential
       ordinary shares to be issued to shareholders of a potential business
combination target
       as consideration. Please also expand your narrative disclosure on page
38 to discuss
       the anti-dilution provisions in the Class B ordinary shares. Reference
is made to Item
       1602(c) of Regulation S-K.
Proposed Business, page 105

5.     We note your response to prior comment 12. We are unable to locate your
revisions in
       response to this comment and reissue. Please revise to specifically
identify all of the
       persons who have a direct or indirect material interest in the SPAC
sponsor, as well as
       the nature and amount of their interests, as required by Item 1603(a)(7)
of Regulation
       S-K. Please also revise your disclosure on page 134 to discuss the
membership
       interests in the sponsor that your independent directors will receive
for their services
       as a director. See Item 402(r)(3) of Regulation S-K.
       Please contact Kellie Kim at 202-551-3129 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters. Please contact Stacie Gorman at 202-551-3585 or Jeffrey Gabor at
202-551-2544
with any other questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Real
Estate & Construction
cc:   Michael J. Blankenship, Esq.
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