SEC Company Response from York Space Systems (YSS) — Jan 26, 2026
York Space Systems Inc.
Date: Jan. 26, 2026 · CIK: 0002086587 · Accession: 0001193125-26-022102
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File numbers found in text: 333-291581
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CORRESP 1 filename1.htm CORRESP VIA EDGAR SUBMISSION January 26, 2026 United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549 Attention: Claire Erlanger Jennifer Thompson Bradley Ecker Geoffrey Kruczek Re: Yellowstone Midco Holdings II, LLC Registration Statement on Form S-1 Registration File No. 333-291581 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, Yellowstone Midco Holdings II, LLC (the “Company”) hereby requests that the effective date for the Registration Statement referred to above (the “Registration Statement”) be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on January 28, 2026, or as soon thereafter as is practicable. Please contact Kevin M. Frank at (312) 862-3373 or, in his absence, Ashley Sinclair at (312) 862-3928, both of Kirkland & Ellis LLP, the Company’s legal counsel, when the Registration Statement has been declared effective or if you have any other questions or concerns regarding this matter. Thank you in advance for your assistance. * * * * * Very truly yours, YELLOWSTONE MIDCO HOLDINGS II, LLC By: /s/ Dirk Wallinger Name: Dirk Wallinger Title: Chief Executive Officer cc: Dirk Wallinger, Chief Executive Officer, Yellowstone Midco Holdings II, LLC Robert M. Hayward, P.C., Kirkland & Ellis LLP Kevin M. Frank, Kirkland & Ellis LLP Ashley Sinclair, Kirkland & Ellis LLP Michael Kaplan, Davis Polk & Wardwell LLP Stephen Byeff, Davis Polk & Wardwell LLP Steven Glendon, Davis Polk & Wardwell LLP