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SEC Company Response from Mountain Lake Acquisition Corp. II (MLAA) — Jan 22, 2026

Mountain Lake Acquisition Corp. II
Date: Jan. 22, 2026 · CIK: 0002094265 · Accession: 0001213900-26-006829

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File numbers found in text: 333-291833

Date
January 22, 2026
Author
Grinberg
Form
CORRESP
Company
Mountain Lake Acquisition Corp. II

Letter

VIA EDGAR Attention: David Link Re: Mountain Lake Acquisition Corp. II Registration Statement on Form S-1, as amended Filed January 21, 2026 File No. 333-291833

Dear Mr. Link:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Mountain Lake Acquisition Corp. II hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on January 26, 2026 or as soon as thereafter practicable.

Very truly yours,
/s/ Paul
Grinberg

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CORRESP
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 filename1.htm

 Mountain Lake Acquisition Corp. II

 930 Tahoe Blvd STE 802 PMB 45

 Incline Village, NV 89451

 January 22, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Mail Stop 3030

 Washington, D.C. 20549

 Attention: David Link

 Re:
 Mountain Lake Acquisition Corp. II

 Registration Statement on Form S-1, as amended

 Filed January 21, 2026

 File No. 333-291833

 Dear Mr. Link:

 Pursuant to Rule 461 under the Securities Act
of 1933, as amended, Mountain Lake Acquisition Corp. II hereby requests acceleration of effectiveness of the above referenced Registration
Statement so that it will become effective at 4:00 p.m. EST on January 26, 2026 or as soon as thereafter practicable.

 Very truly yours,

 /s/ Paul
 Grinberg

 Paul Grinberg

 Chief Executive Officer

 cc:
 Ellenoff Grossman & Schole LLP

 Kirkland & Ellis LLP