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
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File numbers found in text: 333-291833
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<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>