Company: IPODW
Filing Date: 2025-04-21
Form Type: CORRESP
Source: 0001213900-25-033768
Chunk: 0

Company: Dune Acquisition Corp II
Filing Date: 2025-04-21
Form: CORRESP
Chunk 0
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April 21, 2025

VIA EDGAR

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Benjamin Holt

| Re: | Dune Acquisition Corporation II |

Registration Statement on Form S-1 (as amended)

File No. 333-285639

Dear Mr. Holt:

Reference is made to the letter submitted as correspondence via EDGAR
on April 17, 2025 in which the Company requested the acceleration of the above-referenced Registration Statement. The Company hereby formally
withdraws such request.

| Sincerely,                      |                         |
| DUNE ACQUISITION CORPORATION II |                         |
| /s/ Carter Glatt                |                         |
| Name:                           | Carter Glatt            |
| Title:                          | Chief Executive Officer |

| cc: | Ari Edelman, Esq. |