SecProbe.io

CORRESP
 1
 filename1.htm

 September 22, 2025

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention:
 Ruairi Regan

 Dorrie Yale

 Babette Cooper

 Isaac Esquivel

 Re:
 Drugs Made In America Acquisition II Corp.

 Registration Statement on Form S-1

 Filed July 21, 2025, as amended

 File No. 333-288791

 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 Drugs Made In America Acquisition
II Corp. 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. Eastern Time on September 24, 2025, or as soon thereafter as practicable.

 Pursuant to Rule 460 of the
General Rules and Regulations under the Act, the undersigned wishes to advise 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 Exchange Act of 1934, as amended.

 * * *

 [ Signature Page Follows ]

 Very truly yours,

 CANTOR FITZGERALD & CO.

 By:
 /s/ David Batalion

 Name:
 David Batalion

 Title:
 Managing Director, Investment Banking

 [ Signature Page to UW Acceleration Request ]

CORRESP
 1
 filename1.htm

 Drugs Made In America Acquisition II Corp.

 1 East Broward Boulevard, Suite 700

 Fort Lauderdale, FL 33301

 September 22, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Manufacturing

 100 F Street, N.E.

 Washington, D.C. 20549

 RE:
 Drugs Made In America Acquisition II Corp. (the "Company")

 Registration Statement on Form S-1

 (File No. 333-288791) (the "Registration Statement")

 Ladies and Gentlemen:

 The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement
so that such Registration Statement will become effective as of 4:30 p.m., Eastern time, on September 24, 2025, or as soon thereafter
as practicable.

 The Company hereby acknowledges
that:

 ●
 Should the Securities and Exchange Commission (the "Commission") or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 ●
 The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 ●
 The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 If there is any change in
the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making
an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such
request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Loeb & Loeb LLP.

 [ Signature page follows ]

 Very truly yours,

 Drugs Made In America Acquisition II Corp.

 By:
 /s/ Lynn Stockwell

 Name:
 Lynn Stockwell

 Title:
 Chief Executive Officer

CORRESP
 1
 filename1.htm

 G. Alex Weniger-Araujo
 Partner
 345 Park Avenue
 New York, NY 10154
 Direct 212.407.4063
 Main 212.407.4000
 Fax 212.407.4990
aweniger@loeb.com

 September 16, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Manufacturing

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention:
 Ruairi Regan

 Dorrie Yale

 Babette Cooper

 Isaac Esquivel

 Re:
 Drugs Made In America Acquisition II Corp.

 Amendment No. 2 to Registration Statement on Form S-1

 Filed September 15, 2025

 File No. 333-288791

 Ladies and Gentlemen:

 On behalf of our client, Drugs Made In America
Acquisition II Corp., a Cayman Islands exempted company (the "Company"), we respond to the comments of the staff of the Division
of Corporation Finance of the Securities and Exchange Commission (the "Staff") contained in the Staff's letter dated
September 15, 2025 (the "Comment Letter") with respect to the above-referenced Registration Statement on Form S-1.

 Concurrent herewith, the Company is submitting
via EDGAR Amendment No. 3 to the Registration Statement on Form S-1 (the "Amended Registration Statement"), which reflects
the Company's responses to the comments received by the Staff and certain updated information. For ease of reference, each comment
contained in the Comment Letter is printed below and is followed by the Company's response. All page references in the responses
set forth below refer to the page numbers in the Amended Registration Statement.

 Amendment No. 2 to Registration
Statement on Form S-1

 General

 1. We note your revised disclosure regarding the transfer of founder shares to certain accredited investors unaffiliated with your
sponsor on page 137. Please reconcile these transfers with the terms set forth in the letter agreement filed as exhibit 10.3, including
transfer restrictions. Clarify whether your "initial shareholders" as referenced in the prospectus on page 14 is intended to
include these investors and the "founder shares" are intended to include such transferred shares, or revise your disclosure
throughout your prospectus regarding your initial shareholders and the founder shares accordingly, including, for example, where you state
that your initial shareholders will own 20% of your issued and outstanding shares after this offering. Please clarify whether such investors
will be parties to or otherwise subject to the lock-up and other provisions in the letter agreement and the underwriting agreement and
revise your disclosure in the summary on page 7 and elsewhere to clarify which holders of founder shares are subject to such restrictions,
and file updated exhibits as appropriate. In this regard, we note that on page 7, you state that the initial shareholders and founder
shares are subject to transfer restrictions, but these transferees do not appear to be signatories of the letter agreement filed as Exhibit
10.3. Also, tell us if such investors in the founder shares were to purchase shares from public shareholders, whether such purchases would
by structured in compliance with the requirements of Rule 14e-5 under the Exchange Act.

 COMPANY RESPONSE: In response to the Staff's
comment, the Company has revised the disclosure on pages 7, 12, 14, 25 and elsewhere in the Amended Registration Statement and has filed
an updated exhibit 10.3.

 Please do not hesitate to contact G. Alex Weniger-Araujo
of Loeb & Loeb LLP at (212) 407-4063 with any questions or comments regarding this letter.

 Sincerely,

 /s/ G. Alex Weniger-Araujo

 G. Alex Weniger-Araujo

 Partner

 cc:
 Lynn Stockwell, CEO

<DOCUMENT>
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<FILENAME>filename2.txt
<TEXT>
 September 15, 2025

Lynn Stockwell
Chief Executive Officer
Drugs Made In America Acquisition II Corp.
1 East Broward Boulevard, Suite 700
Fort Lauderdale, FL 33301

 Re: Drugs Made In America Acquisition II Corp.
 Amendment No. 2 to Registration Statement on Form S-1
 Filed September 15, 2025
 File No. 333-288791
Dear Lynn Stockwell:

 We have reviewed your amended registration statement and have the
following
comment.

 Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

 After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Amendment No. 2 to Registration Statement on Form S-1
General

1. We note your revised disclosure regarding the transfer of founder shares
to certain
 accredited investors unaffiliated with your sponsor on page 137. Please
reconcile
 these transfers with the terms set forth in the letter agreement filed
as exhibit 10.3,
 including transfer restrictions. Clarify whether your "initial
shareholders" as
 referenced in the prospectus on page 14 is intended to include these
investors and the
 "founder shares" are intended to include such transferred shares, or
revise your
 disclosure throughout your prospectus regarding your initial
shareholders and the
 founder shares accordingly, including, for example, where you state that
your initial
 shareholders will own 20% of your issued and outstanding shares after
this offering.
 Please clarify whether such investors will be parties to or otherwise
subject to the
 lock-up and other provisions in the letter agreement and the
underwriting agreement
 September 15, 2025
Page 2

 and revise your disclosure in the summary on page 7 and elsewhere to
clarify which
 holders of founder shares are subject to such restrictions, and file
updated exhibits as
 appropriate. In this regard, we note that on page 7, you state that the
initial
 shareholders and founder shares are subject to transfer restrictions,
but these
 transferees do not appear to be signatories of the letter agreement
filed as Exhibit
 10.3. Also, tell us if such investors in the founder shares were to
purchase shares
 from public shareholders, whether such purchases would by structured in
compliance
 with the requirements of Rule 14e-5 under the Exchange Act.
 Please contact Babette Cooper at 202-551-3396 or Isaac Esquivel at
202-551-3395 if
you have questions regarding comments on the financial statements and related
matters. Please contact Ruairi Regan at 202-551-3269 or Dorrie Yale at
202-551-8776 with
any other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Alex Weniger-Araujo, Esq.
</TEXT>
</DOCUMENT>

CORRESP
 1
 filename1.htm

 G. Alex Weniger-Araujo
 Partner

 345 Park Avenue
 New York, NY 10154
 Direct 212.407.4063
 Main 212.407.4000
 Fax 212.407.4990
aweniger@loeb.com

 July 18, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Manufacturing

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention:
 Ruairi Regan

 Dorrie Yale

 Babette Cooper

 Isaac Esquivel

 Re:
 Drugs Made In America Acquisition II Corp.

 Amendment No. 1 to Draft Registration Statement on Form S-1

 Submitted April 25, 2025

 CIK No.: 0002040475

 Ladies and Gentlemen:

 On behalf of our client, Drugs Made In America
Acquisition II Corp., a Cayman Islands exempted company (the "Company"), we respond to the comments of the staff of the Division
of Corporation Finance of the Securities and Exchange Commission (the "Staff") contained in the Staff's letter dated
May 2, 2025 (the "Comment Letter") with respect to the above-referenced Draft Registration Statement on Form S-1.

 Concurrent herewith, the Company is submitting
via EDGAR the Registration Statement on Form S-1 (the "Registration Statement"), which reflects the Company's responses
to the comments received by the Staff and certain updated information. For ease of reference, each comment contained in the Comment Letter
is printed below and is followed by the Company's response. All page references in the responses set forth below refer to the page
numbers in the Registration Statement.

 Amended Draft Registration Statement
on Form S-1

 Conflicts of Interest, page 132

 1. We note your revised disclosure on page 133 regarding reimbursement of out-of-pocket expenses and repayment of loans, in response
to prior comment 11. Please disclose the conflicts of interest relating to such arrangements in the event you do not complete a de-SPAC
transaction.

 COMPANY RESPONSE: In response to the Staff's
comment, the Company has revised the disclosure on pages 134-135 of the Registration Statement.

 Please do not hesitate to contact G. Alex Weniger-Araujo
of Loeb & Loeb LLP at (212) 407-4063 with any questions or comments regarding this letter.

 Sincerely,

 /s/ G. Alex Weniger-Araujo

 G. Alex Weniger-Araujo

 Partner

 cc: Lynn Stockwell, CEO

<DOCUMENT>
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<FILENAME>filename2.txt
<TEXT>
 May 2, 2025

Lynn Stockwell
Chief Executive Officer
Drugs Made In America Acquisition II Corp.
1 East Broward Boulevard, Suite 700
Fort Lauderdale, FL 33301

 Re: Drugs Made In America Acquisition II Corp.
 Amendment No. 1 to Draft Registration Statement on Form S-1
 Submitted April 25, 2025
 CIK No.: 0002040475
Dear Lynn Stockwell:

 We have reviewed your amended draft registration statement and have the
following
comment.

 Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

 After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our April 14, 2025 letter.

Amended Draft Registration Statement on Form S-1
Conflicts of Interest, page 132

1. We note your revised disclosure on page 133 regarding reimbursement of
out-of-
 pocket expenses and repayment of loans, in response to prior comment 11.
Please
 disclose the conflicts of interest relating to such arrangements in the
event you do not
 complete a de-SPAC transaction.
 May 2, 2025
Page 2

 Please contact Babette Cooper at 202-551-3396 or Isaac Esquivel at
202-551-3395 if
you have questions regarding comments on the financial statements and related
matters. Please contact Ruairi Regan at 202-551-3269 or Dorrie Yale at
202-551-8776 with
any other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real Estate
& Construction
cc: Alex Weniger-Araujo, Esq.
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 14, 2025

Lynn Stockwell
Chief Executive Officer
Drugs Made In America Acquisition II Corp.
1 East Broward Boulevard, Suite 700
Fort Lauderdale, FL 33301

 Re: Drugs Made In America Acquisition II Corp.
 Draft Registration Statement on Form S-1
 Submitted March 19, 2025
 CIK No.: 0002040475
Dear Lynn Stockwell:

 We have reviewed your draft registration statement and have the
following comments.

 Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

 After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement on Form S-1
Cover page

1. We note your disclosure on page 15 and elsewhere that if you increase or
decrease the
 size of the offering, you will effect a share dividend or other
mechanism with respect
 to the founder shares so as to maintain the ownership of founder shares
by the initial
 shareholders at 20% of your issued and outstanding ordinary shares upon
 consummation of the offering. Please revise your cover page disclosure
to include this
 information, as well as the number of founder shares to be issued to
your officers
 and directors, which you reference on page 11. Please also revise to
provide cross-
 references to all the locations of related compensation disclosures. See
Item
 1602(a)(3) of Regulation S-K.
 April 14, 2025
Page 2
2. Please state there may be actual or potential material conflicts of
interest between the
 sponsor and its affiliates and purchasers in the offering, and provide a
highlighted
 cross-reference to the detailed disclosure in the prospectus. See Item
1602(a)(5) of
 Regulation S-K.
Summary, page 1

3. We note your disclosure on page 19 that you may extend the period of
time within
 which you must consummate an initial business combination. Please
disclose whether
 you expect to extend the time period and whether there are any
limitations on the
 number of extensions, including the number of times. Also disclose the
consequences
 to the sponsor of not completing an extension of this time period. See
Item 1602(b)(4)
 of Regulation S-K.
4. Please revise to expand your table on page 6 to also discuss the
potential issuance of
 shares as a result of the anti-dilution adjustment for the founder
shares and the founder
 shares to be issued to your officers and directors. See Item 1602(b)(6)
of Regulation
 S-K.
5. Please revise the table relating to transfer restrictions to also
discuss the lock-up
 required by the underwriter. In this regard, we note your disclosure on
page 157
 regarding lock-up provisions that would require the written consent of
the
 underwriters. In addition, expand the tabular disclosure to identify the
natural persons
 and entities subject to such agreements or arrangements. See Item
1603(a)(9) of
 Regulation S-K.
Summary of Risk Factors, page 32

6. Please revise by expanding the third bullet to also discuss the amount
of public shares
 that may be needed if only the minimum number of shares representing a
quorum are
 voted. We also note your disclosure on page 16 indicating that only 4.6%
of public
 shares may be needed to approve the initial business combination, and
your risk factor
 on page 38 indicating that you may not need "any" public shares. Please
revise your
 disclosures to reconcile, and clarify in your prospectus as appropriate
the required
 quorum for such a shareholder vote if it was by ordinary resolution.
Risk Factors, page 38

7. We note numerous exceptions to the transfer restrictions on page 129.
Please add risk
 factor disclosure about risks that may arise from the sponsor having the
ability to
 remove itself as your sponsor before identifying a business combination,
including
 through the unconditional ability to transfer the founder shares or
otherwise. Address
 the consequences of such removal to the company's ability to consummate
an initial
 business combination, including that any replacement sponsor could have
difficulty
 finding a target.
Provisions in our amended and restated memorandum. . ., page 58

8. Please expand this risk factor, and also add a summary risk factor in
your Summary
 section, to discuss the impact of having a classified board. In
addition, update your
 disclosure on page 119 to clarify the class of each director or director
nominee.
 April 14, 2025
Page 3

Dilution, page 85

9. Please expand your disclosure outside the table in this section to
highlight that you
 may need to issue additional securities as you intend to seek an initial
business
 combination with a target company with an enterprise value greater than
the net
 proceeds of the offering and the sale of private units, as stated on
page 9 of your
 prospectus.
Prior SPAC Experience, page 120

10. Please disclose the financing needed for the transaction by Insight
Acquisition Corp.
 Also, disclose the level of redemptions for Insight Acquisition Corp. in
the business
 combination with AMOD.
Conflicts of Interest, page 124

11. Please clarify in this section that your sponsor paid a nominal
aggregate purchase
 price of $35,000 for the 25,875,000 founder shares, or approximately
$0.0014 per
 share, and discuss the conflict that the founder shares and the private
units held by
 your sponsor and management will be worthless if you do not complete a
business
 combination transaction during the completion window. Also, disclose in
this section
 the conflicts of interest relating to repayment of loans and
reimbursements of
 expenses in the event you do not complete a deSPAC transaction. Refer to
Item
 1603(b) of Regulation S-K. Also, revise your disclosure in the summary
section to
 address the conflicts related to out-of-pocket expenses.
Restrictions on Transfers of Founder Shares and Private Units, page 129

12. Please disclose the circumstances under which the sponsor indirectly
could transfer
 ownership of your securities to third parties, by transfer of membership
interests in the
 sponsor or otherwise. See Item 1603(a)(6) of Regulation S-K.
 Please contact Babette Cooper at 202-551-3396 or Isaac Esquivel at
202-551-3395 if
you have questions regarding comments on the financial statements and related
matters. Please contact Ruairi Regan at 202-551-3269 or Dorrie Yale at
202-551-8776 with
any other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Alex Weniger-Araujo, Esq.
</TEXT>
</DOCUMENT>