<SEC-DOCUMENT>0001140361-24-048527.txt : 20250313
<SEC-HEADER>0001140361-24-048527.hdr.sgml : 20250313
<ACCEPTANCE-DATETIME>20241205205114
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-24-048527
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241205

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Artius II Acquisition Inc.
		CENTRAL INDEX KEY:			0002034334
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 COLUMBUS CIRCLE
		STREET 2:		SUITE 2215
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212 309 7668

	MAIL ADDRESS:	
		STREET 1:		3 COLUMBUS CIRCLE
		STREET 2:		SUITE 2215
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <div style="text-align: right;">December 5, 2024</div>
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    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
    <div><br>
    </div>
    <div>U.S. Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>Office of Real Estate &amp; Construction</div>
    <div>100 F Street N.E.</div>
    <div>Washington, D.C. 20549</div>
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            <div>Attention:&#8239;</div>
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          <td colspan="2" style="vertical-align: top;">
            <div>William Demarest</div>
          </td>
        </tr>
        <tr>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div>Jennifer Monick</div>
          </td>
        </tr>
        <tr>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div>Catherine De Lorenzo</div>
          </td>
        </tr>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div>Pam Long</div>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 92%; vertical-align: top;">&#160;</td>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div style="font-weight: bold;">Re:</div>
          </td>
          <td style="width: 92%; vertical-align: top;">
            <div style="font-weight: bold;">Artius II Acquisition Inc. (the &#8220;Company&#8221;)</div>
          </td>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 92%; vertical-align: top;">
            <div style="font-weight: bold;">Registration Statement on Form S-1</div>
          </td>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 92%; vertical-align: top;">
            <div style="font-weight: bold;">File No. 333-283020</div>
          </td>
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    <div>Ladies and Gentleman:</div>
    <div><br>
    </div>
    <div>We hereby withdraw our prior acceleration request, dated December 3, 2025, with respect to the above-referenced Registration Statement.</div>
    <div><br>
    </div>
    <div style="text-align: center;">[<font style="font-style: italic;">Signature Pages Follow</font>]</div>
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          <td colspan="2" style="vertical-align: bottom;">
            <div>Very truly yours,</div>
          </td>
        </tr>
        <tr>
          <td colspan="2" style="vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td colspan="2" style="vertical-align: bottom;">
            <div>SANTANDER US CAPITAL MARKETS LLC</div>
          </td>
        </tr>
        <tr>
          <td colspan="2" style="vertical-align: bottom;">&#160;</td>
        </tr>
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          <td style="width: 10%; vertical-align: bottom;">
            <div>By:</div>
          </td>
          <td style="width: 90%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>/s/ Ryan Kelley</div>
          </td>
        </tr>
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          <td style="width: 10%; vertical-align: bottom;">&#160;</td>
          <td style="width: 90%; vertical-align: bottom;">
            <div>Name: Ryan Kelley</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: bottom;">&#160;</td>
          <td style="width: 90%; vertical-align: bottom;">
            <div>Title: Managing Director</div>
          </td>
        </tr>
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          <td colspan="2" style="vertical-align: bottom;">&#160;</td>
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          <td style="width: 10%; vertical-align: bottom;">
            <div>By:</div>
          </td>
          <td style="width: 90%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>/s/ Conrad Rubin</div>
          </td>
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          <td style="width: 10%; vertical-align: bottom;">&#160;</td>
          <td style="width: 90%; vertical-align: bottom;">
            <div>Name: Conrad Rubin</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: bottom;">&#160;</td>
          <td style="width: 90%; vertical-align: bottom;">
            <div>Title: Managing Director</div>
          </td>
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      <div>As Representative of the several underwriters</div>
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            <div>cc:</div>
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          <td style="width: 97%; vertical-align: top;">
            <div style="text-align: justify;">Gregg A. Noel, <font style="font-style: italic;">Skadden, Arps, Slate, Meagher &amp; Flom LLP</font></div>
          </td>
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          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 97%; vertical-align: top;">
            <div style="text-align: justify;">Brian D. Paulson, <font style="font-style: italic;">Skadden, Arps, Slate, Meagher &amp; Flom LLP</font></div>
          </td>
        </tr>

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    <div style="text-align: center;">[<font style="font-style: italic;">Signature Page to Acceleration Request Letter<font style="font-style: normal;">]</font></font></div>
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