# EDGAR Filing Document

**Accession Number:** 0002064683
**File Stem:** 0000000000-25-006035
**Filing Date:** 2025-6
**Character Count:** 6679
**Document Hash:** 810a8bb5cdca2403f5e1478e0a708ffb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006035.hdr.sgml**: 20250827

**ACCESSION NUMBER**: 0000000000-25-006035

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250609

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cohen Circle Acquisition Corp. II
- **CENTRAL INDEX KEY:** 0002064683
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07920

**BUSINESS ADDRESS:**
- **STREET 1:** 2929 ARCH STREET
- **STREET 2:** SUITE 1703
- **CITY:** PHILADELPHIA
- **STATE:** PA
- **ZIP:** 19104
- **BUSINESS PHONE:** 215-701-9555

**MAIL ADDRESS:**
- **STREET 1:** 620 FREEDOM BUSINESS CENTER
- **STREET 2:** SUITE 200
- **CITY:** KING OF PRUSSIA
- **STATE:** PA
- **ZIP:** 19406

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Cohen Circle Aqusition Corp. II
- **DATE OF NAME CHANGE:** 20250414
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-033412

## Text-Extract

```

                                                            June 7, 2025

Betsy Cohen
Chief Executive Officer
Cohen Circle Aqusition Corp. II
2929 Arch Street, Suite 1703
Philadelphia, PA 19104

       Re: Cohen Circle Aqusition Corp. II
           Registration Statement on Form S-1
           Filed May 23, 2025
           File No. 333-287538
Dear Betsy Cohen:

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

        Please respond to this letter by amending your registration statement
and providing
the requested information. 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. Any references to prior comments are to comments in our May 15, 2025
letter.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form S-1
Cover Page

1.     We note your response to prior comment 1. We note your disclosure in
paragraph 8
       that    The Class B ordinary shares will automatically convert into
Class A ordinary
       shares in connection with the consummation of our initial business
combination    .
       We also note your statement that    If we increase or decrease the size
of the offering,
       we will effect a share capitalization or a share repurchase or
redemption or other
       appropriate mechanism, as applicable, with respect to our Class B
ordinary shares
       immediately prior to the consummation of the offering in such amount as
to maintain
       the ownership of founder shares by our sponsor, on an as-converted
basis, at 25% of
       our issued and outstanding ordinary shares upon the consummation of this
offering.
       This statement appears to indicate that it is possible that all Class B
shares may be
       converted to Class A shares prior to the initial business combination
upon
       consummation of the offering. Supplementally advise us whether the Class
B shares
 June 7, 2025
Page 2

       will be converted to Class A shares prior to the initial business
combination.
Risk Factors, page 47

2.     We note your forum provision in clause 52 of your Amended and Restated
       Memorandum and Articles of Association. Please add risk factor
disclosure to address
       the risks of this provision and also revise your disclosure in your
section "Description
       of Securities" section starting on page 171 to disclose this provision.
Proposed Business
Sponsor Information, page 117

3.     We note your response to prior comment 9. We note you disclosed that "R.
Maxwell
       Smeal, our Chief Financial Officer, and Amanda Abrams, our Vice
Chairman, serve
       as officers of our sponsor and will participate in the direction and
management of our
       company." Please disclose if they will own direct or indirect material
interests in your
       sponsor and clarify the nature and amount of their interests, as
required by Item
       1603(a)(7) of Regulation S-K.
Underwriting, page 201

4.     We were not able to locate your response to prior comment 11 and
reissue. We note
       your disclosure that, with respect to 75% of the deferred underwriting
commission,
       you have sole discretion as to whether to pay this amount. Please
clarify what factors
       the company and the sponsor will consider in determining whether to use
discretion
       either to pay this amount or not pay the remainder of the deferred
payment.
       Additionally, please clarify why the underwriters have agreed to
potentially give up
       75% of the deferred compensation.
Information not Required in Prospectus
Item 16. Exhibits and Financial Statement Schedules.
Exhibit 10.2, page II-2

5.     We note that clause 1 of the letter agreement states: "The Sponsors and
each Insider
       agrees with the Company that if the Company seeks shareholder approval
of a
       proposed Business Combination, then in connection with such proposed
Business
       Combination, it, he or she shall (i) vote any Shares owned by it, him or
her in favor of
       any proposed Business Combination." However, we note your disclosure on
page 18
       and elsewhere carves out "public shares such parties may purchase in
compliance with
       the requirements of Rule 14e-5 under the Exchange Act." Please advise or
revise as
       appropriate.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.
 June 7, 2025
Page 3

       Please contact Eric McPhee at 202-551-3693 or Wilson Lee at 202-551-3468
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Stacie Gorman at 202-551-3585 or David Link at 202-551-3356 with any
other
questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Real Estate
& Construction
cc:   Mark E. Rosenstein, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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