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
AI Filing Summary & Sentiment
File numbers found in text: 333-291575
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<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>