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CORRESP
 1
 filename1.htm

 Breeze Acquisition Corp. II

 955 W. John Carpenter Fwy.

 Suite 100-929

 Irving, TX 75039

 May 8, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporate Finance

 Washington, DC 20549

 Re:
 Breeze Acquisition Corp. II

 Registration Statement on Form S-1

 File No. 333-291575

 Ladies and Gentlemen:

 Pursuant to Rule 461 of
the Securities Act of 1933, as amended, Breeze Acquisition Corp. II, a Cayman Islands exempted company (the "Company"), hereby
respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared
effective at 4:00 P.M. (Eastern Time) on May 12, 2026, or as soon thereafter as possible on such date.

 Very truly yours,

 Breeze Acquisition Corp. II

 By:
 /s/ J. Douglas Ramsey

 Name: J. Douglas Ramsey
Title: Chief Executive Officer

CORRESP
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 filename1.htm

 May 8, 2026

 VIA EDGAR

 Pam Howell

 Division of Corporation Finance

 U.S. Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C. 20549

 Re:
 Breeze Acquisition Corp. II

 Registration Statement on Form S-1

 Filed November 17, 2025, as amended

 File No. 333-291575

 Dear Ms. Howell:

 Pursuant to Rule 461 of the General Rules and Regulations under the
Securities Act of 1933, as amended (the "Act"), the undersigned, as representative of several underwriters, hereby joins in
the request of Breeze Acquisition Corp. II that the effective date of the above-referenced Registration Statement be accelerated so as
to permit it to become effective at 4:00 p.m. Washington D.C. time on May 12, 2026, or as soon thereafter as practicable.

 Pursuant to Rule 460 of the General Rules and Regulations under the
Act, the undersigned advises that as of the date hereof, the undersigned expects to distribute approximately 400 copies of the preliminary
prospectus dated May 6, 2026 to prospective underwriters and dealers, institutional investors, retail investors and others.

 The undersigned advises that it has complied and will continue to comply
with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 [ Signature page follows ]

 Very truly yours,

 IB CAPITAL LLC, as representative of the several underwriters

 By:
 /s/ Dan Thayer

 Name:
 Dan Thayer

 Title:
 Principal

 [ Signature Page to Underwriters'
Acceleration Request Letter ]

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 13, 2026

J. Douglas Ramsey
Chief Executive Officer
Breeze Acquisition Corp. II
955 W. John Carpenter Fwy
Suite 100-929
Irving, TX 75039

 Re: Breeze Acquisition Corp. II
 Registration Statement on Form S-1
 Filed November 17, 2025
 File No. 333-291575
Dear J. Douglas Ramsey:

 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
</TEXT>
</DOCUMENT>