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SEC Company Response from Breeze Acquisition Corp. II (BREZ) — May 8, 2026

Breeze Acquisition Corp. II
Date: May 8, 2026 · CIK: 0002095443 · Accession: 0001213900-26-054056

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File numbers found in text: 333-291575

Date
May 8, 2026
Author
J. Douglas Ramsey
Form
CORRESP
Company
Breeze Acquisition Corp. II

Letter

Breeze Acquisition Corp. II

955 W. John Carpenter Fwy.

Suite 100-929

Irving, TX 75039

May 8, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

Re: Breeze Acquisition Corp. II

Registration Statement on Form S-1

File No. 333-291575

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Breeze Acquisition Corp. II, a Cayman Islands exempted company (the "Company"), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 P.M. (Eastern Time) on May 12, 2026, or as soon thereafter as possible on such date.

Very truly yours,
Breeze Acquisition Corp. II

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CORRESP
 1
 filename1.htm

 Breeze Acquisition Corp. II

 955 W. John Carpenter Fwy.

 Suite 100-929

 Irving, TX 75039

 May 8, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporate Finance

 Washington, DC 20549

 Re:
 Breeze Acquisition Corp. II

 Registration Statement on Form S-1

 File No. 333-291575

 Ladies and Gentlemen:

 Pursuant to Rule 461 of
the Securities Act of 1933, as amended, Breeze Acquisition Corp. II, a Cayman Islands exempted company (the "Company"), hereby
respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared
effective at 4:00 P.M. (Eastern Time) on May 12, 2026, or as soon thereafter as possible on such date.

 Very truly yours,

 Breeze Acquisition Corp. II

 By:
 /s/ J. Douglas Ramsey

 Name: J. Douglas Ramsey
Title: Chief Executive Officer