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CORRESP
 1
 filename1.htm

 MOZAYYX Acquisition Corp.
111 CONGRESS AVE, SUITE 1200

 AUSTIN TX 78701

 February 23, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Catherine De Lorenzo

 RE:
 MOZAYYX Acquisition Corp.

 Registration Statement on Form S-1, as amended

 Filed on February 2, 2026

 File No. 333-293134

 Dear Ms. Catherine De Lorenzo,

 Pursuant to Rule 461 of the rules and regulations
promulgated under the Securities Act of 1933, as amended, MOZAYYX Acquisition Corp. respectfully requests 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 February
24, 2026, or as soon thereafter as practicable.

 Please call Michael Blankenship of Winston &
Strawn LLP at (713) 651-2678 to provide notice of the effectiveness of the Registration Statement.

 [ Signature Page Follows ]

 Very truly yours,

 MOZAYYX Acquisition Corp.

 By:
 /s/ Benjamin Zucker

 Name:

 Benjamin Zucker

 Title:
 Chief Executive Officer

 cc:
 Michael Blankenship, Winston & Strawn LLP

CORRESP
 1
 filename1.htm

 February 23, 2026

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Catherine De Lorenzo

 Re: MOZAYYX Acquisition
 Corp.

 Registration Statement on Form S-1 (File No. 333-293134)

 Ms. De Lorenzo,

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of MOZAYYX Acquisition Corp.
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.
Eastern Time on February 24, 2026, 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

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 14, 2026

Benjamin Zucker
Chief Executive Officer
MOZAYYX Acquisition Corp.
111 Congress Ave., Suite 1200
Austin, TX 78701

 Re: MOZAYYX Acquisition Corp.
 Draft Registration Statement on Form S-1
 Submitted November 19, 2025
 CIK No. 0002097376
Dear Benjamin Zucker:

 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 Catherine De Lorenzo at 202-551-3772 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Michael Blankenship, Esq.
</TEXT>
</DOCUMENT>