SEC Comment Letter for AleAnna, Inc. (ANNA, ANNAW) (CIK 0001845123) (ANNA) — Apr 27, 2026

AleAnna, Inc. (ANNA, ANNAW) (CIK 0001845123)
Date: April 27, 2026 · CIK: 0001845123 · Accession: 0000000000-26-004297

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File numbers found in text: 001-41164

Date

April 27, 2026

Author

Division of

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AleAnna, Inc. (ANNA, ANNAW) (CIK 0001845123)

Letter

Re: AleAnna, Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 31, 2025 File No. 001-41164 Dear Ivan Ronald:

April 27, 2026

Ivan Ronald Chief Financial Officer AleAnna, Inc. 300 Crescent Court, Suite 1860 Dallas, TX 75201

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 27, 2026

Ivan Ronald
Chief Financial Officer
AleAnna, Inc.
300 Crescent Court, Suite 1860
Dallas, TX 75201

 Re: AleAnna, Inc.
 Form 10-K for the Fiscal Year ended December 31, 2024
 Filed March 31, 2025
 File No. 001-41164
Dear Ivan Ronald:

 We have completed our review of your filing. We remind you that the
company and its
management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding
any review, comments, action or absence of action by the staff.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
</TEXT>
</DOCUMENT>

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