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SEC Comment Letter for Spartacus Acquisition Corp. II (TMTS) — Jan 27, 2026

Spartacus Acquisition Corp. II
Date: Jan. 27, 2026 · CIK: 0002097364 · Accession: 0000000000-26-000980

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-292421

Date
January 26, 2026
Author
Division of
Form
UPLOAD
Company
Spartacus Acquisition Corp. II

Letter

Re: Spartacus Acquisition Corp. II Registration Statement on Form S-1 Filed December 23, 2025 File No. 333-292421 Dear Igor Volshteyn:

January 26, 2026

Igor Volshteyn Chief Executive Officer Spartacus Acquisition Corp. II 3800 N Lamar Blvd, Suite 200 Austin, TX 78756

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 Ruairi Regan at 202-551-3269 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Stuart Neuhauser, Esq.

Show Raw Text
<DOCUMENT>
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<FILENAME>filename2.txt
<TEXT>
 January 26, 2026

Igor Volshteyn
Chief Executive Officer
Spartacus Acquisition Corp. II
3800 N Lamar Blvd, Suite 200
Austin, TX 78756

 Re: Spartacus Acquisition Corp. II
 Registration Statement on Form S-1
 Filed December 23, 2025
 File No. 333-292421
Dear Igor Volshteyn:

 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 Ruairi Regan at 202-551-3269 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Stuart Neuhauser, Esq.
</TEXT>
</DOCUMENT>