# EDGAR Filing Document

**Accession Number:** 0002114227
**File Stem:** 0001213900-26-047209
**Filing Date:** 2026-4
**Character Count:** 2671
**Document Hash:** c3ceb9f56cb7ad83e81dab7a31d07d74
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-047209.hdr.sgml**: 20260526

**ACCESSION NUMBER**: 0001213900-26-047209

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260423

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Churchill Capital Corp XII
- **CENTRAL INDEX KEY:** 0002114227
- **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:** 640 FIFTH AVENUE 12TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019
- **BUSINESS PHONE:** 2123807500

**MAIL ADDRESS:**
- **STREET 1:** 640 FIFTH AVENUE 12TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019

**Citigroup Global Markets Inc.**

**388 Greenwich Street**

**New York, New York 10013**

April 23, 2026

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

Pam Howell

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Churchill Capital Corp XII

Registration Statement on Form S-1

Filed April 2, 2026, as amended

File No. 333-294851<br>

Dear Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned, for itself and the other several underwriters, hereby joins in the request of Churchill Capital Corp XII that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m. Eastern time on Monday, April 27, 2026, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that approximately 200 copies of the Preliminary Prospectus dated April 2, 2026 are expected to be distributed to prospective underwriters and dealers, institutional investors, retail investors and others.

The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

\* \* \*

[*Signature Page Follows*]

---

| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **Citigroup Global Markets Inc.** | **Citigroup Global Markets Inc.** | **Citigroup Global Markets Inc.** |
| By: | /s/ Pavan Bellur | /s/ Pavan Bellur |
|  | Name: | Pavan Bellur |
|  | Title: | Managing Director |
| As Underwriter | As Underwriter | As Underwriter |

---

[*Signature Page to Underwriter's Acceleration Request Letter*]