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SEC Comment Letter for Collective Acquisition Corp. II (CAII) — Apr 7, 2026

Collective Acquisition Corp. II
Date: April 7, 2026 · CIK: 0002115404 · Accession: 0000000000-26-003495

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File numbers found in text: 333-294701

Date
April 7, 2026
Author
Division of
Form
UPLOAD
Company
Collective Acquisition Corp. II

Letter

Re: Collective Acquisition Corp. II Registration Statement on Form S-1 Filed March 27, 2026 File No. 333-294701 Dear Daniel Hoffman:

April 7, 2026

Daniel Hoffman Chief Executive Officer Collective Acquisition Corp. II 1000 Brickell Avenue Ste 715 PMB 5110 Miami, FL 33131

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 Pearlyne Paulemon at 202-551-8714 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Yuta N. Delarck

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 7, 2026

Daniel Hoffman
Chief Executive Officer
Collective Acquisition Corp. II
1000 Brickell Avenue
Ste 715 PMB 5110
Miami, FL 33131

 Re: Collective Acquisition Corp. II
 Registration Statement on Form S-1
 Filed March 27, 2026
 File No. 333-294701
Dear Daniel Hoffman:

 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 Pearlyne Paulemon at 202-551-8714 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Yuta N. Delarck
</TEXT>
</DOCUMENT>