Correspondence 0001213900-26-047188 from Churchill Capital Corp XII (CXII, CXIIU) (CIK 0002114227)
Churchill Capital Corp XII (CXII, CXIIU) (CIK 0002114227)
Date: April 23, 2026 · CIK: 0002114227 · Accession: 0001213900-26-047188
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File numbers found in text: 333-294851
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CORRESP
1
filename1.htm
CHURCHILL
CAPITAL CORP. XII
640
Fifth Avenue, 14th Floor
New
York, NY 10019
April
23, 2026
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Real Estate & Construction
100
F Street, N.E.
Washington,
DC 20549
Attention:
Pam Howell
Re: Churchill
Capital Corp XII
Registration
Statement on Form S-1
Filed
April 2, 2026
File
No. 333-294851
Dear
Ms. Howell:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Churchill Capital Corp XII hereby requests acceleration of effectiveness of
the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on Monday, April 27, 2026, or as soon as
thereafter practicable.
Very truly yours,
/s/ Michael Klein
Michael Klein
Chief Executive Officer
cc:
Ellenoff Grossman &
Schole LLP