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CORRESP
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 K2 Capital Acquisition Corporation

 Suite 716, 10 Market Street

 Camana Bay, Grand Cayman KY1 9006

 Cayman Islands

 December 18, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 RE:
 K2 Capital Acquisition Corp. (the "Company")

 Registration Statement on Form S-1, as amended

 (File No. 333-290350) (the "Registration Statement")

 Ladies and Gentlemen:

 The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement
so that such Registration Statement will become effective as of 4:30 p.m., Eastern Time, on December 22, 2025, or as soon thereafter as
practicable.

 The Company hereby acknowledges
that:

 ● Should the
Securities and Exchange Commission (the "Commission") or the Staff, acting pursuant to delegated authority, declare the Registration
Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 ● The action
of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve
the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 ● The Company
may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.

 If there is any change in
the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making
an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such
request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Loeb & Loeb LLP.

 Very truly yours,

 K2 Capital Acquisition Corp.

 By:
 /s/ Karan Thakur

 Name:
 Karan Thakur

 Title:
 Chief Executive Officer