Company: IPODW
Filing Date: 2025-05-05
Form Type: CORRESP
Source: 0001213900-25-039492
Chunk: 0

Company: Dune Acquisition Corp II
Filing Date: 2025-05-05
Form: CORRESP
Chunk 0
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May 5, 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:

Pursuant to Rule 461 promulgated under the Securities Act of 1933,
as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No.
333-285639) of Dune Acquisition Corporation II so that it may become effective at 4:00 p.m., Eastern Time, on May 6, 2025, or as soon
as possible thereafter.

It would be appreciated if, as soon as the Registration Statement is
declared effective, you would so inform Ari Edelman at Edelman Legal Advisory PLLC, our external counsel, at (917) 797-5347.

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

| cc: | Ari Edelman, Esq. |