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CORRESP Filing

Infleqtion, Inc.
Date: May 12, 2025 · CIK: 0002007825 · Accession: 0001193125-25-117651

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File numbers found in text: 333-286799

Date
May 12, 2025
Author
/s/ Michael Klein
Form
CORRESP
Company
Infleqtion, Inc.

Letter

Re: Churchill Capital Corp X Registration Statement on Form S-1 Filed April 28, 2025, as amended File No. 333-286799 Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Churchill Capital Corp X hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Tuesday, May 13, 2025, or as soon as thereafter practicable.

CHURCHILL CAPITAL CORP. X 640 Fifth Avenue, 14th Floor New York, NY 10019 May 12, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, DC 20549 Attention: Ruairi Regan Jeffrey Gabor

Very truly yours,
/s/ Michael Klein

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CORRESP
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 CORRESP

 CHURCHILL CAPITAL CORP. X
 640 Fifth Avenue, 14th Floor
 New York, NY 10019
 May 12, 2025 VIA EDGAR
 U.S. Securities and Exchange Commission Division of Corporation
Finance Office of Real Estate & Construction 100 F
Street, N.E. Washington, DC 20549 Attention: Ruairi Regan
 Jeffrey Gabor

 Re:
 Churchill Capital Corp X
 Registration Statement on Form S-1
 Filed April 28, 2025, as amended
 File No. 333-286799
 Gentlemen: Pursuant to Rule 461 under the
Securities Act of 1933, as amended, Churchill Capital Corp X hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Tuesday, May 13, 2025, or as soon as
thereafter practicable.

 Very truly yours,

 /s/ Michael Klein

 Michael Klein

 Chief Executive Officer

 cc:

 Ellenoff Grossman & Schole LLP