SecProbe.io

CORRESP
 1
 filename1.htm

 Mountain Lake Acquisition Corp. II

 930 Tahoe Blvd STE 802 PMB 45

 Incline Village, NV 89451

 January 22, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Mail Stop 3030

 Washington, D.C. 20549

 Attention: David Link

 Re:
 Mountain Lake Acquisition Corp. II

 Registration Statement on Form S-1, as amended

 Filed January 21, 2026

 File No. 333-291833

 Dear Mr. Link:

 Pursuant to Rule 461 under the Securities Act
of 1933, as amended, Mountain Lake Acquisition Corp. II hereby requests acceleration of effectiveness of the above referenced Registration
Statement so that it will become effective at 4:00 p.m. EST on January 26, 2026 or as soon as thereafter practicable.

 Very truly yours,

 /s/ Paul
 Grinberg

 Paul Grinberg

 Chief Executive Officer

 cc:
 Ellenoff Grossman & Schole LLP

 Kirkland & Ellis LLP

CORRESP
 1
 filename1.htm

 January 22, 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:
 Mountain Lake Acquisition Corp. II

 Registration Statement on Form S-1

 File No. 333-291833

 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 Mountain Lake 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. ET on January 26, 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,

 BTIG, LLC

 By:
 /s/ Paul Wood

 Name:
 Paul Wood

 Title:
 Managing Director

 [Signature page to Underwriter's Acceleration
Request]

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

Paul Grinberg
Chief Executive Officer
Mountain Lake Acquisition Corp. II
930 Tahoe Blvd STE 802 PMB 45
Incline Village, NV 89451

 Re: Mountain Lake Acquisition Corp. II
 Registration Statement on Form S-1
 Filed November 26, 2025
 File No. 333-291833
Dear Paul Grinberg:

 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 David Link at 202-551-3356 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Jessica Yuan
</TEXT>
</DOCUMENT>