SEC Comment Letter for MOZAYYX Acquisition (MZYX) — Jan 14, 2026
MOZAYYX Acquisition Corp.
Date: Jan. 14, 2026 · CIK: 0002097376 · Accession: 0000000000-26-000445
AI Filing Summary & Sentiment
Reasoning
Letter
Re: MOZAYYX Acquisition Corp. Draft Registration Statement on Form S-1 Submitted November 19, 2025 CIK No. 0002097376 Dear Benjamin Zucker:
January 14, 2026
Benjamin Zucker Chief Executive Officer MOZAYYX Acquisition Corp. 111 Congress Ave., Suite 1200 Austin, TX 78701
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the 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 Catherine De Lorenzo at 202-551-3772 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Michael Blankenship, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 14, 2026 Benjamin Zucker Chief Executive Officer MOZAYYX Acquisition Corp. 111 Congress Ave., Suite 1200 Austin, TX 78701 Re: MOZAYYX Acquisition Corp. Draft Registration Statement on Form S-1 Submitted November 19, 2025 CIK No. 0002097376 Dear Benjamin Zucker: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the 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 Catherine De Lorenzo at 202-551-3772 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Michael Blankenship, Esq. </TEXT> </DOCUMENT>