# EDGAR Filing Document

**Accession Number:** 0002041493
**File Stem:** 0000000000-25-010517
**Filing Date:** 2025-9
**Character Count:** 4778
**Document Hash:** 263ad4056e2250127058e4083149296a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010517.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0000000000-25-010517

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250925

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Alussa Energy Acquisition Corp. II
- **CENTRAL INDEX KEY:** 0002041493
- **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:** UPLOAD
- **SEC FILE NUMBER:** 377-07514

**BUSINESS ADDRESS:**
- **STREET 1:** PO BOX 500
- **STREET 2:** 71 FORT STREET
- **CITY:** GRAND CAYMAN
- **STATE:** E9
- **ZIP:** KY1-1106
- **BUSINESS PHONE:** 345-949-4900

**MAIL ADDRESS:**
- **STREET 1:** PO BOX 500
- **STREET 2:** 71 FORT STREET
- **CITY:** GRAND CAYMAN
- **STATE:** E9
- **ZIP:** KY1-1106
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-24-089249

## Text-Extract

```

                                                            September 25, 2025

Ole Slorer
Chief Executive Officer
Alussa Energy Acquisition Corp. II
PO Box 500, 71 Fort Street
Grand Cayman KY1-1106
Cayman Islands

        Re: Alussa Energy Acquisition Corp. II
            Amendment No.2 to Draft Registration Statement on Form S-1
            Submitted August 29, 2025
            CIK No. 0002041493
Dear Ole Slorer:

     We have reviewed your amended draft registration statement and have the
following
comments.

        Please respond to this letter by providing the requested information
and either
submitting an amended draft registration statement or publicly filing your
registration
statement and non-public draft submissions on EDGAR. If you do not believe a
comment
applies to your facts and circumstances or do not believe an amendment is
appropriate, please
tell us why in your response.

       After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our February 3, 2025 letter.

Amendment No.2 to Draft Registration Statement
Sponsor Information, page 12

1.     Please revise your table on page 12 and elsewhere as appropriate to
discuss the
       arrangements under which your officers and directors will receive an
indirect interest
       in founder shares through membership interests in the sponsor, including
the number
       of founder shares they will indirectly own. Refer to Item 1602(b)(6) of
Regulation S-
       K.
2.     In your compensation table here and on pages 12 and 109, and on the
cover page,
       please revise to include both the anti-dilution adjustment of the
founder shares upon
 September 25, 2025
Page 2

       conversion at the time of the business combination and any other
adjustment to
       maintain the 20% founder share interest in the event of a change in the
size of the
       offering. Lastly, please revise the table to reflect that in addition to
the sponsor, an
       affiliate of the sponsor may be paid a salary or fee in an amount that
constitutes a
       market standard for comparable transactions in connection with the
business
       combination. See Items 1602(a)(3), 1602(b)(6) and 1603(a)(6) of
Regulation S-K.
3.     We note your revised disclosures in response to prior comment 1,
including your
       statements that transfers are not currently contemplated other than as
set forth in the
       table. To the extent correct, please also revise to clarify that the
transfer restriction
       provisions may be waived and the letter agreement may be amended.
Risk Factors
We may engage one or more of our underwriters. . ., page 47

4.     We note that you have engaged Santander US Capital Markets LLC to
provide
       advisory services. Please expand to specifically discuss this
engagement. Also file this
       agreement as an exhibit or advise. Refer to Item 601 of Regulation S-K.

       Please contact Howard Efron at 202-551-3439 or Isaac Esquivel at
202-551-3395 if
you have questions regarding comments on the financial statements and related
matters. Please contact Pearlyne Paulemon at 202-551-8714 or Dorrie Yale at
202-551-8776
with any other questions.

                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Real
Estate & Construction
cc:   Maria Protopapa

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._