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SEC Comment Letter for Breeze Acquisition Corp. II (BREZ) — Jan 13, 2026

Breeze Acquisition Corp. II
Date: Jan. 13, 2026 · CIK: 0002095443 · Accession: 0000000000-26-000374

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-291575

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

Letter

Re: Breeze Acquisition Corp. II Registration Statement on Form S-1 Filed November 17, 2025 File No. 333-291575 Dear J. Douglas Ramsey:

January 13, 2026

J. Douglas Ramsey Chief Executive Officer Breeze Acquisition Corp. II 955 W. John Carpenter Fwy Suite 100-929 Irving, TX 75039

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 Pam Howell at 202-551-3357 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction

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

J. Douglas Ramsey
Chief Executive Officer
Breeze Acquisition Corp. II
955 W. John Carpenter Fwy
Suite 100-929
Irving, TX 75039

 Re: Breeze Acquisition Corp. II
 Registration Statement on Form S-1
 Filed November 17, 2025
 File No. 333-291575
Dear J. Douglas Ramsey:

 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 Pam Howell at 202-551-3357 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
</TEXT>
</DOCUMENT>