# EDGAR Filing Document

**Accession Number:** 0002112446
**File Stem:** 0001213900-26-040421
**Filing Date:** 2026-4
**Character Count:** 2512
**Document Hash:** c2382ecd483d90cd07f3452a7dc3f60c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-040421.hdr.sgml**: 20260526

**ACCESSION NUMBER**: 0001213900-26-040421

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260406

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** JATT II Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002112446
- **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:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** C/O APPLEBY GLOBAL SERVICES (CAYMAN) LTD
- **STREET 2:** 71 FORT STREET, PO BOX 500
- **CITY:** GEORGE TOWN
- **NON US STATE TERRITORY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
- **ZIP:** KY1-1106
- **BUSINESS PHONE:** 201-688-0364

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** C/O APPLEBY GLOBAL SERVICES (CAYMAN) LTD
- **STREET 2:** 71 FORT STREET, PO BOX 500
- **CITY:** GEORGE TOWN
- **NON US STATE TERRITORY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
- **ZIP:** KY1-1106

**GUGGENHEIM SECURITIES, LLC**

**330 Madison Avenue**

**New York, NY 10017**

April 6, 2026

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

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3628

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| | |
|:---|:---|
| **Re:** | **JATT II Acquisition Corp**<br> **<u>Registration Statement on Form S-1 (File No. 333-294294) ("Registration Statement")</u>** |

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Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on April 3, 2026, in which we, the representative of the underwriters of the offering (the "Representative"), joined in the request of JATT II Acquisition Corp (the "Company") to accelerate the effective date of the above-referenced registration statement for April 6, 2026 at 4:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. The Company is no longer requesting that such registration statement be declared effective at this time and we, as Representative, hereby join in the request of the Company to withdraw the request for acceleration of the effective date.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **GUGGENHEIM SECURITIES, LLC** | **GUGGENHEIM SECURITIES, LLC** |
| By: | /s/ Michael Jiang |
| Name: | Michael Jiang |
| Title: | Senior Managing Director |

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