SEC Comment Letter for HAC Holdings II — Aug 13, 2026
HAC Holdings II LLC
Date: Aug. 13, 2026 · CIK: 0002031087 · Accession: 0000000000-26-007974
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File numbers found in text: 333-298187
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August 13, 2026
Jeffrey A. Lipson
President
HA Sustainable Infrastructure Capital, Inc.
One Park Place, Suite 200
Annapolis, MD 21401
Re: HA Sustainable Infrastructure Capital, Inc.
Registration Statement on Form S-4
Filed August 10, 2026
File No. 333-298187
Dear Jeffrey A. Lipson:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact David Link at 202-551-3356 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Andrew Epstein