SEC Comment Letter 0000000000-23-000040 to AirJoule Technologies Corp. (AIRJ)

AirJoule Technologies Corp.
Date: Jan. 3, 2023 · CIK: 0001855474 · Accession: 0000000000-23-000040

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File numbers found in text: 001-41151

Date

January 3, 2023

Author

James P. Nygaard, Jr

Form

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Company

AirJoule Technologies Corp.

Letter

United States securities and exchange commission logo January 3, 2023 James P. Nygaard, Jr Chief Financial Officer Power & Digital Infrastructure Acquisition II Corp. 321 North Clark Street , Suite 2440 Chicago, IL 60654 Re:Power & Digital Infrastructure Acquisition II Corp. Form 10-K for the Year Ended December 31, 2021 Filed April 13, 2022 File No. 001-41151 Dear James P. Nygaard: 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: Debbie Yee

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United States securities and exchange commission logo
January 3, 2023
James P. Nygaard, Jr
Chief Financial Officer
Power & Digital Infrastructure Acquisition II Corp.
321 North Clark Street , Suite 2440
Chicago, IL 60654
Re:Power & Digital Infrastructure Acquisition II Corp.
Form 10-K for the Year Ended December 31, 2021
Filed April 13, 2022
File No. 001-41151
Dear James P. Nygaard:
            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:       Debbie Yee

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