SecProbe.io

CORRESP
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 Burtech Acquisition Corp II
5601 Arbor Lane
Coral Gables, FL 33156

 May 11, 2026

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate and Construction

 100 F Street, N.E.

 Washington, DC 20549

 Re: BurTech Acquisition Corp II (the "Company")

 Registration Statement on Form S-1

 Filed April 22, 2026

 File No. 333-295232

 Attention: Pearlyne Paulemon

 Dear Ms. Paulemon:

 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 Wednesday,
May 13, 2026 at 4:30 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,

 /s / Roman Livson

 Roman Livson

 Chief Financial Officer

CORRESP
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 May 11, 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

 Re: Burtech
 Acquisition Corp II

 Registration
 Statement on Form S-1

 File
 No. 333-295232

 Ladies and Gentlemen:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Burtech Acquisition Corp
II that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30
p.m. ET on May 13, 2026, or as soon as thereafter practicable.

 Pursuant to Rule 460 of the
General Rules and Regulations under the Act, the undersigned advises you that there will be distributed to each underwriter or dealer,
who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus
as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

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

 [ Signature page follows ]

 Very truly yours,

 D. Boral Capital LLC

 By:
 /s/ Gaurav Verma

 Name:
 Gaurav Verma

 Title:
 Co-Head of Investment Banking

 [ Signature page to Underwriter's Acceleration
Request ]

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 21, 2026

Shahal Khan
Chief Executive Officer
BurTech Acquisition Corp II
5601 Arbor Lane
Coral Gables, FL 33156

 Re: BurTech Acquisition Corp II
 Draft Registration Statement on Form S-1
 Submitted December 17, 2025
 CIK No. 0002098707
Dear Shahal Khan:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement and
nonpublic draft
submissions at least 15 days prior to any road show as that term is defined in
Rule 433(h)(4) or,
in the absence of a road show, at least 15 days prior to the requested
effective date of the
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: Julia Aryeh, Esq.
</TEXT>
</DOCUMENT>