SecProbe.io

CORRESP
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filename1.htm

JATT II Acquisition Corp

153 Central Avenue

C/O 56

Westfield, NJ 07091

201-688-0364

April 14, 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

Attn: Pam Howell

    RE:
    JATT II Acquisition Corp (the “Company”)

    Registration File No. 333-294294

    (the “Registration Statement”)

    Request for Acceleration of Effective Date

Ladies and Gentleman

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 April 16, 2026
at 4:00 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,

    JATT II Acquisition Corp

    By:
    /s/ Someit Sidhu

    Name:
    Someit Sidhu

    Title:
    Chief Executive Officer

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GUGGENHEIM SECURITIES, LLC

330 Madison Avenue

New York, NY 10017

April 14, 2026

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3628

    Re:

    JATT II Acquisition Corp

    Registration Statement on Form S-1 (File No. 333-294294) (“Registration
    Statement”)

Ladies and Gentlemen:

In connection with the Registration Statement referred
to above of JATT II Acquisition Corp (the “Company”), the undersigned, which is acting as the representative of the
underwriters of the offering, hereby requests that the Securities and Exchange Commission (“SEC”) accelerate the effective
date and time of such Registration Statement , and declare such Registration Statement effective as of April 16, 2026 at 4:00 p.m., Washington
D.C. time, or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended (the “Act”).

Pursuant to Rule 460 of the General Rules and Regulations
of the SEC under the Act, we, acting on behalf of the several underwriters, wish to advise you that we distributed to each underwriter
or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as
“E-red” copies of the preliminary prospectus dated April 2, 2026, as appears to be reasonable to secure adequate distribution
of such 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.

    Very truly yours,

    GUGGENHEIM SECURITIES, LLC

    By:
    /s/ Michael Jiang

    Name:
    Michael Jiang

    Title:
     Senior Managing Director

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 JATT II Acquisition Corp

 153 Central Avenue

 C/O 56

 Westfield, NJ 07091

 April 6, 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

 Attn: Pam Howell

 RE :
 JATT II Acquisition Corp (the "Company")

 Registration File No. 333-294294
 (the "Registration Statement")
 Request for Acceleration of Effective Date

 Ladies and Gentleman

 Reference is made to the Company's
letter, filed as correspondence via EDGAR on April 3, 2026, in which the Company requested the acceleration of the effective date of the
above-captioned registration statement on Form S-1 (the " Registration Statement ") for Monday, April 6, 2026, at 4:00
p.m. Eastern Time (the " Effective Date "), in accordance with Rule 461 under the Securities Act of 1933, as amended.
The Company is no longer requesting that such Registration Statement be declared effective at this time, and the Company hereby formally
withdraws its request for acceleration of the Effective Date.

 Very truly yours,

 JATT II Acquisition Corp

 By:
 /s/ Someit Sidhu

 Name:
 Someit Sidhu

 Title:
 Chief Executive Officer

CORRESP
 1
 filename1.htm

 GUGGENHEIM SECURITIES, LLC

 330 Madison Avenue

 New York, NY 10017

 April 6, 2026

 VIA EDGAR

 Division of Corporation Finance

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549-3628

 Re:

 JATT II Acquisition Corp
 Registration Statement on Form S-1 (File No. 333-294294) ("Registration
 Statement")

 Ladies and Gentlemen:

 Reference is made to our letter, filed as correspondence
via EDGAR on April 3, 2026, in which we, the representative of the underwriters of the offering (the "Representative"), joined
in the request of JATT II Acquisition Corp (the "Company") to accelerate the effective date of the above-referenced registration
statement for April 6, 2026 at 4:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. The Company
is no longer requesting that such registration statement be declared effective at this time and we, as Representative, hereby join in
the request of the Company to withdraw the request for acceleration of the effective date.

 Very truly yours,

 GUGGENHEIM SECURITIES, LLC

 By:
 /s/ Michael Jiang

 Name:
 Michael Jiang

 Title:
 Senior Managing Director

CORRESP
 1
 filename1.htm

 JATT II Acquisition Corp

 153 Central Avenue

 C/O 56

 Westfield, NJ 07091

 201-688-0364

 April 3, 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

 Attn: Pam Howell

 RE :
 JATT II Acquisition Corp (the "Company")

 Registration File No. 333-294294
 (the "Registration Statement")
 Request for Acceleration of Effective Date

 Ladies and Gentleman

 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 April 6, 2026 at
4:00 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,

 JATT II Acquisition Corp

 By :
 /s/ Someit Sidhu

 Name:
 Someit Sidhu

 Title:
 Chief Executive Officer

CORRESP
 1
 filename1.htm

 GUGGENHEIM SECURITIES, LLC

 330 Madison Avenue

 New York, NY 10017

 April 3, 2026

 VIA EDGAR

 Division of Corporation Finance

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549-3628

 Re:

 JATT II Acquisition Corp
 Registration Statement on Form S-1 (File No. 333-294294) ("Registration
 Statement")

 Ladies and Gentlemen:

 In connection with the Registration Statement referred
to above of JATT II Acquisition Corp (the " Company "), the undersigned, which is acting as the representative of the
underwriters of the offering, hereby requests that the Securities and Exchange Commission (" SEC ") accelerate the effective
date and time of such Registration Statement , and declare such Registration Statement effective as of April 6, 2026 at 4:00 p.m., Washington
D.C. time, or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended (the " Act ").

 Pursuant to Rule 460 of the General Rules and Regulations
of the SEC under the Act, we, acting on behalf of the several underwriters, wish to advise you that we distributed to each underwriter
or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as
"E-red" copies of the preliminary prospectus dated April 2, 2026, as appears to be reasonable to secure adequate distribution
of such 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.

 Very truly yours,

 GUGGENHEIM SECURITIES, LLC

 By:
 /s/ Michael Jiang

 Name:
 Michael Jiang

 Title:
 Senior Managing Director

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 24, 2026

Someit Sidhu
Chief Executive Officer
JATT II Acquisition Corp.
153 Central Avenue C/O 56
Westfield, NJ 07091

 Re: JATT II Acquisition Corp.
 Registration Statement on Form S-1
 Filed March 13, 2026
 File No. 333-294294
Dear Someit Sidhu:

 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>