CORRESP Filing
Drugs Made In America Acquisition II Corp.
Date: July 18, 2025 · CIK: 0002040475 · Accession: 0001213900-25-065839
AI Filing Summary & Sentiment
Reasoning
Referenced dates: May 2, 2025
Letter
G. Alex Weniger-Araujo Partner
345 Park Avenue New York, NY 10154 Direct 212.407.4063 Main 212.407.4000 Fax 212.407.4990 aweniger@loeb.com
July 18, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ruairi Regan
Dorrie Yale
Babette Cooper
Isaac Esquivel
Re: Drugs Made In America Acquisition II Corp.
Amendment No. 1 to Draft Registration Statement on Form S-1
Submitted April 25, 2025
CIK No.: 0002040475
Ladies and Gentlemen:
On behalf of our client, Drugs Made In America Acquisition II Corp., a Cayman Islands exempted company (the "Company"), we respond to the comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the "Staff") contained in the Staff's letter dated May 2, 2025 (the "Comment Letter") with respect to the above-referenced Draft Registration Statement on Form S-1.
Concurrent herewith, the Company is submitting via EDGAR the Registration Statement on Form S-1 (the "Registration Statement"), which reflects the Company's responses to the comments received by the Staff and certain updated information. For ease of reference, each comment contained in the Comment Letter is printed below and is followed by the Company's response. All page references in the responses set forth below refer to the page numbers in the Registration Statement.
Amended Draft Registration Statement on Form S-1
Conflicts of Interest, page 132
1. We note your revised disclosure on page 133 regarding reimbursement of out-of-pocket expenses and repayment of loans, in response to prior comment 11. Please disclose the conflicts of interest relating to such arrangements in the event you do not complete a de-SPAC transaction.
COMPANY RESPONSE: In response to the Staff's comment, the Company has revised the disclosure on pages 134-135 of the Registration Statement.
Please do not hesitate to contact G. Alex Weniger-Araujo of Loeb & Loeb LLP at (212) 407-4063 with any questions or comments regarding this letter.
Sincerely,
/s/ G. Alex Weniger-Araujo
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CORRESP 1 filename1.htm G. Alex Weniger-Araujo Partner 345 Park Avenue New York, NY 10154 Direct 212.407.4063 Main 212.407.4000 Fax 212.407.4990 aweniger@loeb.com July 18, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549 Attention: Ruairi Regan Dorrie Yale Babette Cooper Isaac Esquivel Re: Drugs Made In America Acquisition II Corp. Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted April 25, 2025 CIK No.: 0002040475 Ladies and Gentlemen: On behalf of our client, Drugs Made In America Acquisition II Corp., a Cayman Islands exempted company (the "Company"), we respond to the comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the "Staff") contained in the Staff's letter dated May 2, 2025 (the "Comment Letter") with respect to the above-referenced Draft Registration Statement on Form S-1. Concurrent herewith, the Company is submitting via EDGAR the Registration Statement on Form S-1 (the "Registration Statement"), which reflects the Company's responses to the comments received by the Staff and certain updated information. For ease of reference, each comment contained in the Comment Letter is printed below and is followed by the Company's response. All page references in the responses set forth below refer to the page numbers in the Registration Statement. Amended Draft Registration Statement on Form S-1 Conflicts of Interest, page 132 1. We note your revised disclosure on page 133 regarding reimbursement of out-of-pocket expenses and repayment of loans, in response to prior comment 11. Please disclose the conflicts of interest relating to such arrangements in the event you do not complete a de-SPAC transaction. COMPANY RESPONSE: In response to the Staff's comment, the Company has revised the disclosure on pages 134-135 of the Registration Statement. Please do not hesitate to contact G. Alex Weniger-Araujo of Loeb & Loeb LLP at (212) 407-4063 with any questions or comments regarding this letter. Sincerely, /s/ G. Alex Weniger-Araujo G. Alex Weniger-Araujo Partner cc: Lynn Stockwell, CEO