SEC Comment Letter 0000000000-23-007465 to INTEGRATED RAIL & RESOURCES ACQUISITION CORP (IRRX) (CIK 0001854795)
INTEGRATED RAIL & RESOURCES ACQUISITION CORP (IRRX) (CIK 0001854795)
Date: July 12, 2023 · CIK: 0001854795 · Accession: 0000000000-23-007465
AI Filing Summary & Sentiment
File numbers found in text: 001-41048
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United States securities and exchange commission logo
July 12, 2023
Mark A. Michel
Chief Executive Officer
Integrated Rail and Resources Acquisition Corp.
400 W. Morse Boulevard, Suite 220
Winter Park, FL 32789
Re:Integrated Rail and Resources Acquisition Corp.
Preliminary Proxy Statement on Schedule 14A
Filed June 30, 2023
File No. 001-41048
Dear Mark A. Michel:
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 Real Estate & Construction
cc: Edward P. Bromley III, Esq.