Delaying Amendment to Registration Statement (Form DEL AM)

Black Hawk Acquisition Corporation

125 Blackhawk Plaza Circle, Suite 166

Danville, CA 94506

December 29, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549

Ladies and Gentlemen:

Pursuant to Rule 473 under the Securities Act of 1933, as amended (the "Securities Act"), the registrant is hereby filing a delaying amendment with respect to its Registration Statement on Form S-4 (File No. 333-292402) relating to the initial registration of the registrant. The Registration Statement was filed with the Securities and Exchange Commission (the "Commission") on December 23, 2025.

The Registrant hereby amends the Registration Statement to delay its effective date until the Registrant shall file a further amendment which specifically states that the Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act or until the Registration Statement shall become effective on such date as the Commission, acting pursuant to Section 8(a), may determine.

Pursuant to the requirements of the Securities Act and Rule 478 thereunder, this delaying amendment has been signed on behalf of the registrant, in the City of New York and the State of New York, on the 29^th day of December 2025.

Sincerely,