SEC Comment Letter 0000000000-25-000464 to USA Rare Earth, Inc. (USAR)
USA Rare Earth, Inc.
Date: Jan. 16, 2025 · CIK: 0001970622 · Accession: 0000000000-25-000464
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File numbers found in text: 333-283181
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200WestStree!/NewYork.NY10282-2198
2129021000
January6,2025
U,S.SecuritiesandExchangeCommission
OfficeoftheSecretary
100FStreet,N.E.
Washington,D.C.20549
RE:USARareEarth.LL.C
LadiesandGentlemen:RECEIV":l·-dJAN142025
OFFICEOFTHESECPY(Goldman
Sachs
GoldmanSachs&Co.LLC("GoldmanSachs")herebysubmitstheenclosedresignationletter
(the"ResignationLetter).TheResignationLetterwaspreviouslydeliveredtoUSARare
Earth.LAC(the"Target)toinformtheTargetthatGoldmanSachshasresignedandceasedto
actasfinancialadvisorandanyrelatedcapacity,relationshiporroleinconnectionwiththe
proposedbusinesscombinationofInflectionPointAcquistionCorp.II(the"Company")and
Target,andthatGoldmanSachswillnotberesponsibleforanypartoftheCompany's
RegistrationStatementonFormS-4(FileNo.333-283181).includinganyamendmentsthereto
ordocumentsincorporatedtherein(the"RegistrationStatement").GoldmanSachshasalso
notifiedtheCompanyabouttheforegoing.
ThisletterisbeingfurnishedtotheU.S.SecuritiesandExchangeCommission(the
"Commission")inaccordancewithSectionI(b)(I)oftheSecuritiesActof1933,asamended.
tonotifytheCommissionthatGoldmanSachswillnotberesponsibleforthecontentsofthe
RegistrationStatement.
Ifyoushouldhaveanyquestionsregardingthesematters,pleasecontacttheundersignedby
phoneat(212)902-4012orbyemailatdaniel.young@gs.com.
SecuritiesandInvestmentServicesProvidedbyGoldmanSachs&Co.LLC