# EDGAR Filing Document

**Accession Number:** 0002097376
**File Stem:** 0001213900-26-019109
**Filing Date:** 2026-2
**Character Count:** 2237
**Document Hash:** 0017bdac5ab3d8c264a9a718f7126e71
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-019109.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001213900-26-019109

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260223

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MOZAYYX Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002097376
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 111 CONGRESS AVE, SUITE 1200
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78701
- **BUSINESS PHONE:** (973) 634-8807

**MAIL ADDRESS:**
- **STREET 1:** 111 CONGRESS AVE, SUITE 1200
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78701

**MOZAYYX Acquisition Corp.<br> 111 CONGRESS AVE, SUITE 1200**

**AUSTIN TX 78701**

February 23, 2026

**<u>VIA EDGAR</u>**

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, | Very truly yours, |
| **MOZAYYX Acquisition Corp.** | **MOZAYYX Acquisition Corp.** |
| By: | /s/ Benjamin Zucker |
| Name:<br>| Benjamin Zucker<br>|
| Title: | Chief Executive Officer |

---

cc: Michael Blankenship, Winston & Strawn LLP