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SEC Comment Letter for Mountain Lake Acquisition Corp. II (MLAA) — Jan 13, 2026

Mountain Lake Acquisition Corp. II
Date: Jan. 13, 2026 · CIK: 0002094265 · Accession: 0000000000-26-000442

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-291833

Date
January 13, 2026
Author
Division of
Form
UPLOAD
Company
Mountain Lake Acquisition Corp. II

Letter

Re: Mountain Lake Acquisition Corp. II Registration Statement on Form S-1 Filed November 26, 2025 File No. 333-291833 Dear Paul Grinberg:

January 13, 2026

Paul Grinberg Chief Executive Officer Mountain Lake Acquisition Corp. II 930 Tahoe Blvd STE 802 PMB 45 Incline Village, NV 89451

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: Jessica Yuan

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 13, 2026

Paul Grinberg
Chief Executive Officer
Mountain Lake Acquisition Corp. II
930 Tahoe Blvd STE 802 PMB 45
Incline Village, NV 89451

 Re: Mountain Lake Acquisition Corp. II
 Registration Statement on Form S-1
 Filed November 26, 2025
 File No. 333-291833
Dear Paul Grinberg:

 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: Jessica Yuan
</TEXT>
</DOCUMENT>