<SEC-DOCUMENT>0001193125-25-108141.txt : 20250819
<SEC-HEADER>0001193125-25-108141.hdr.sgml : 20250819
<ACCEPTANCE-DATETIME>20250430192006
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-25-108141
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250430

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Armada Acquisition Corp. II
		CENTRAL INDEX KEY:			0002044009
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		EIN:				981815892
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O OGIER GLOBAL (CAYMAN) LIMITED
		STREET 2:		89 NEXUS WAY
		CITY:			CARMANA BAY, GRAND CAYMAN
		STATE:			E9
		ZIP:			KY 1-9009
		BUSINESS PHONE:		215-543-6886

	MAIL ADDRESS:	
		STREET 1:		C/O OGIER GLOBAL (CAYMAN) LIMITED
		STREET 2:		89 NEXUS WAY
		CITY:			CARMANA BAY, GRAND CAYMAN
		STATE:			E9
		ZIP:			KY 1-9009
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<TYPE>CORRESP
<SEQUENCE>1
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<TITLE>CORRESP</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Armada Acquisition Corp. II </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">1760 Market Street, Suite 602 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Philadelphia, PA 19103 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">April&nbsp;30, 2025 </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">VIA OVERNIGHT COURIER AND EDGAR </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation
Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549-3628 </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Armada Acquisition Corp. II </B></P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Filed March&nbsp;26, 2025 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>File No. 333-286110 </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen:
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">This letter is submitted in response to the comments of the staff (the &#147;<U>Staff</U>&#148;) of the U.S. Securities and Exchange
Commission (the &#147;<U>Commission</U>&#148;) as set forth in the Staff&#146;s comment letter dated April&nbsp;7, 2025 (the &#147;<U>Comment Letter</U>&#148;), in respect of Armada Acquisition Corp. II&#146;s (&#147;<U>us</U>&#148;,
&#147;<U>our</U>&#148; or the &#147;<U>Registrant</U>&#148;) Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1,</FONT> filed with the Commission on March&nbsp;26, 2025 (the &#147;<U>Registration Statement</U>&#148;). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The responses to the Comment Letter are set forth below, with each paragraph numbered to correspond to the comment number set forth in the
Comment Letter. For your convenience, the comments have been reproduced below, together with our responses. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In addition, the Registrant
has revised the Registration Statement in response to the Staff&#146;s comments and is publicly filing an amendment to the Registration Statement (the &#147;<U>Amendment</U>&#148;) concurrently with this letter, which reflects the revisions and
clarifies certain other information. The page numbers in the text of the Registrant&#146;s responses correspond to the page numbers in the Amendment. Unless otherwise indicated, capitalized terms used herein have the meanings assigned to them in the
Amendment. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Certain Relationships and Related Party Transactions, page&nbsp;148 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Staff&#146;s comment</I></B><B>:</B><B><I> </I></B>We note your revised disclosure that the non-managing
investors have committed, pursuant to written agreements, to purchase, indirectly through the purchase of nonmanaging membership interests in the Sponsor, an aggregate of 300,000 private placement units out of the 400,000 private placement units to
be purchased by the Sponsor. Please disclose the persons who may have direct and indirect material interests in the sponsor, as well as the nature and amount of their interests. See Item 1603(a)(7) of Regulation S-K. </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B><I>Response</I></B><B>:</B> The Registrant respectfully acknowledges the Staff&#146;s comment and has revised the disclosure on pages 148
and 149 of the Amendment. </P>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We hope that the foregoing responses address the issues raised in the Comment Letter and would be happy to
discuss with you any remaining questions or concerns that you may have. Please contact Penny Minna at (410) <FONT STYLE="white-space:nowrap">580-4228</FONT> should you have any questions concerning this letter or require further information. </P>
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<TD VALIGN="top">Very truly yours,</TD></TR>
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<TD HEIGHT="16"></TD></TR>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Stephen Herbert</P></TD></TR>
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<TD VALIGN="top">Stephen Herbert</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Chief Executive Officer</TD></TR>
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<TD VALIGN="top">Armada Acquisition Corp. II</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Penny Minna, Esq. </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><I>DLA Piper LLP (US) </I></P>
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