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CORRESP Filing

Cohen Circle Acquisition Corp. II
Date: June 26, 2025 · CIK: 0002064683 · Accession: 0001213900-25-058379

Offering / Registration Process

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File numbers found in text: 333-287538

Date
June 26, 2025
Author
/s/ R. Maxwell Smeal
Form
CORRESP
Company
Cohen Circle Acquisition Corp. II

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Stacie Gorman and David Link Re: Cohen Circle Acquisition Corp. II Registration Statement on Form S-1 Filed May 23, 2025 File No. 333-287538

Dear Ms. Gorman:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cohen Circle Acquisition Corp. II (the "Registrant") hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00PM eastern time on Monday, June 30, 2025, or as soon as practicable thereafter.

Very truly yours,
/s/ R. Maxwell Smeal

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CORRESP
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 Cohen Circle Acquisition Corp. II

 2929 Arch Street, Suite 1703
Philadelphia, PA 19104

 June 26, 2025

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Stacie Gorman and David Link

 Re:
 Cohen Circle Acquisition Corp. II
Registration Statement on Form S-1
Filed May 23, 2025
File No. 333-287538

 Dear Ms. Gorman:

 Pursuant to Rule 461 under the Securities Act of 1933,
as amended, Cohen Circle Acquisition Corp. II (the "Registrant") hereby requests acceleration of effectiveness of the above
referenced Registration Statement so that it will become effective at 4:00PM eastern time on Monday, June 30, 2025, or as soon as practicable
thereafter.

 Very truly yours,

 /s/ R. Maxwell Smeal

 R. Maxwell Smeal
Chief Financial Officer