SEC Company Response from JATT II Acquisition (JATT) — Apr 6, 2026
JATT II Acquisition Corp.
Date: April 6, 2026 · CIK: 0002112446 · Accession: 0001213900-26-040421
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294294
Letter
GUGGENHEIM SECURITIES, LLC
330 Madison Avenue
New York, NY 10017
April 6, 2026
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Re:
JATT II Acquisition Corp Registration Statement on Form S-1 (File No. 333-294294) ("Registration Statement")
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on April 3, 2026, in which we, the representative of the underwriters of the offering (the "Representative"), joined in the request of JATT II Acquisition Corp (the "Company") to accelerate the effective date of the above-referenced registration statement for April 6, 2026 at 4:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. The Company is no longer requesting that such registration statement be declared effective at this time and we, as Representative, hereby join in the request of the Company to withdraw the request for acceleration of the effective date.
Very truly yours,
GUGGENHEIM SECURITIES, LLC
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CORRESP
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GUGGENHEIM SECURITIES, LLC
330 Madison Avenue
New York, NY 10017
April 6, 2026
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Re:
JATT II Acquisition Corp
Registration Statement on Form S-1 (File No. 333-294294) ("Registration
Statement")
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence
via EDGAR on April 3, 2026, in which we, the representative of the underwriters of the offering (the "Representative"), joined
in the request of JATT II Acquisition Corp (the "Company") to accelerate the effective date of the above-referenced registration
statement for April 6, 2026 at 4:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. The Company
is no longer requesting that such registration statement be declared effective at this time and we, as Representative, hereby join in
the request of the Company to withdraw the request for acceleration of the effective date.
Very truly yours,
GUGGENHEIM SECURITIES, LLC
By:
/s/ Michael Jiang
Name:
Michael Jiang
Title:
Senior Managing Director