<SEC-DOCUMENT>0001041062-24-000005-index.html : 20240110
<SEC-HEADER>0001041062-24-000005.hdr.sgml : 20240110
<ACCEPTANCE-DATETIME>20240110092007
ACCESSION NUMBER:		0001041062-24-000005
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240110
DATE AS OF CHANGE:		20240110

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Pearl Holdings Acquisition Corp
		CENTRAL INDEX KEY:			0001856161
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		SC 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-93171
		FILM NUMBER:		24525081

	BUSINESS ADDRESS:	
		STREET 1:		767 THIRD AVENUE, 11TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		(212) 245-6363

	MAIL ADDRESS:	
		STREET 1:		767 THIRD AVENUE, 11TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Polar Asset Management Partners Inc.
		CENTRAL INDEX KEY:			0001326389
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		STREET 1:		16 YORK STREET SUITE 2900
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5J 0E6
		BUSINESS PHONE:		416-367-4364

	MAIL ADDRESS:	
		STREET 1:		16 YORK STREET SUITE 2900
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5J 0E6

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Polar Securities Inc.
		DATE OF NAME CHANGE:	20050506
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<FILENAME>PearlHoldings.txt
<DESCRIPTION>PEARL HOLDINGS 13G
<TEXT>
Document 1 - file: PearlHoldings.txt

</DOCUMENT>
</SEC-DOCUMENT>