SEC Comment Letter 0000000000-26-003772 to Churchill Capital Corp XII (CXII, CXIIU) (CIK 0002114227)
Churchill Capital Corp XII (CXII, CXIIU) (CIK 0002114227)
Date: April 14, 2026 · CIK: 0002114227 · Accession: 0000000000-26-003772
AI Filing Summary & Sentiment
File numbers found in text: 333-294851
Letter
April 14, 2026 Michael Klein Chief Executive Officer Churchill Capital Corp XII 640 Fifth Avenue, 14th Floor New York, NY 10019 Re:Churchill Capital Corp XII Registration Statement on Form S-1 Filed April 02, 2026 File No. 333-294851 Dear Michael Klein: 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 Pam Howell at 202-551-3357 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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April 14, 2026
Michael Klein
Chief Executive Officer
Churchill Capital Corp XII
640 Fifth Avenue, 14th Floor
New York, NY 10019
Re:Churchill Capital Corp XII
Registration Statement on Form S-1
Filed April 02, 2026
File No. 333-294851
Dear Michael Klein:
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 Pam Howell at 202-551-3357 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction