Correspondence 0001213900-26-043569 from JATT II Acquisition Corp. (JATT) (CIK 0002112446)

JATT II Acquisition Corp. (JATT) (CIK 0002112446)
Date: April 14, 2026 · CIK: 0002112446 · Accession: 0001213900-26-043569

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AI Filing Summary & Sentiment

File numbers found in text: 333-294294

Date

April 14, 2026

Author

Not clearly detected

Form

CORRESP

Company

JATT II Acquisition Corp. (JATT) (CIK 0002112446)

Letter

JATT II Acquisition Corp

153 Central Avenue

C/O 56

Westfield, NJ 07091

201-688-0364

April 14, 2026

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attn: Pam Howell

RE: JATT II Acquisition Corp (the “Company”)

Registration File No. 333-294294

(the “Registration Statement”)

Request for Acceleration of Effective Date

Ladies and Gentleman

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), the Company requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement to be declared effective on April 16, 2026 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.

Very truly yours,
JATT II Acquisition Corp

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CORRESP
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JATT II Acquisition Corp

153 Central Avenue

C/O 56

Westfield, NJ 07091

201-688-0364

April 14, 2026

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attn: Pam Howell

    RE:
    JATT II Acquisition Corp (the “Company”)

    Registration File No. 333-294294

    (the “Registration Statement”)

    Request for Acceleration of Effective Date

Ladies and Gentleman

In accordance with Rule 461
under the Securities Act of 1933, as amended (the “Act”), the Company requests that the Securities and Exchange Commission
(the “Commission”) take appropriate action to cause the Registration Statement to be declared effective on April 16, 2026
at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via
telephone call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the
Act.

    Very truly yours,

    JATT II Acquisition Corp

    By:
    /s/ Someit Sidhu

    Name:
    Someit Sidhu

    Title:
    Chief Executive Officer

SecProbe.io