<SEC-DOCUMENT>0001104659-23-002390.txt : 20230209
<SEC-HEADER>0001104659-23-002390.hdr.sgml : 20230209
<ACCEPTANCE-DATETIME>20230109215511
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-23-002390
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20230109

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMCI Acquisition Corp. II
		CENTRAL INDEX KEY:			0001843724
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL ORGANIC CHEMICALS [2860]
		IRS NUMBER:				861763050
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		600 STEAMBOAT ROAD
		CITY:			GREENWICH
		STATE:			CT
		ZIP:			06830
		BUSINESS PHONE:		(203) 625-9200

	MAIL ADDRESS:	
		STREET 1:		600 STEAMBOAT ROAD
		CITY:			GREENWICH
		STATE:			CT
		ZIP:			06830
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <TD STYLE="width: 54%; font-size: 10pt">&nbsp;</TD>
    <TD ROWSPAN="15" STYLE="width: 46%; font-size: 10pt; text-align: right"><IMG SRC="tm225496d24_corresspimg001.jpg" ALT="">&nbsp;</TD></TR>
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    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
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    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January&nbsp;9, 2023</FONT></TD></TR>
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    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>VIA EDGAR</U></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">United States Securities and Exchange Commission</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Division of Corporation Finance</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Office of Industrial Applications and Services &nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>100 F Street NE &nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Washington, D.C. 20549 &nbsp;</TD></TR>
  </TABLE>




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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">Attn:</TD><TD>Dillon Hagius and Laura Crotty</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Re:&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;AMCI Acquisition Corp. II</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Amendment No.&nbsp;5 to Registration Statement
on Form&nbsp;S-4</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Filed January&nbsp;3, 2023</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>File No.&nbsp;333-264811</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">D</FONT>ear
Mr.&nbsp;Hagius and Ms.&nbsp;Crotty:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On behalf of our client, AMCI
Acquisition Corp. II, a Delaware corporation (the &ldquo;<U>Compan</U>y&rdquo; or &ldquo;<U>AMCI</U>&rdquo;), we are writing to submit
the Company&rsquo;s response to the comment of the staff of the Division of Corporation Finance (the &ldquo;<U>Staff</U>&rdquo;) of the
United States Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) contained in the Staff&rsquo;s letter dated January&nbsp;4,
2023 (the &ldquo;<U>Comment Letter</U>&rdquo;), with respect to the above-referenced Registration Statement on Form&nbsp;S-4, filed on
January&nbsp;3, 2023 (the &ldquo;<U>Re</U>g<U>istration Statement</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company has filed via
EDGAR Amendment No.&nbsp;6 to the Registration Statement (&ldquo;<U>Amendment No.&nbsp;6</U>&rdquo;), which reflects the Company&rsquo;s
response to the comment received by the Staff and certain updated information. For ease of reference, the comment contained in the Comment
Letter is printed below in bold and is followed by the Company&rsquo;s response. All page&nbsp;references in the response set forth below
refer to the page&nbsp;numbers in Amendment No.&nbsp;6. Capitalized terms used but not defined herein have the meanings set forth in Amendment
No.&nbsp;6.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Amendment No.&nbsp;5 to Registration Statement
on Form&nbsp;S-4</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>U.S. Federal Income Tax Considerations, page&nbsp;297</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>Please revise your disclosure in this section to: (1)&nbsp;clearly state that the tax disclosure in this section is the opinion
of White&nbsp;&amp; Case LLP and/or Covington&nbsp;&amp; Burling LLP, and; (2)&nbsp;clearly identify and articulate the opinions being
rendered. Refer to sections III.B.2 and III.C.1 of CF Staff Legal Bulletin No.&nbsp;19.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
<FONT STYLE="background-color: white">The Company acknowledges the Staff&rsquo;s comment and respectfully advises the Staff that the</FONT>
Company has added disclosure on page&nbsp;99, 100, 329 and 330 of Amendment No.&nbsp;6.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">* * *</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="tm225496d24_corresspimg002.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">January&nbsp;9, 2023</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Please do not hesitate to
contact Elliott Smith of White&nbsp;&amp; Case LLP at (212) 819-7644 with any questions or comments regarding this letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font-size: 10pt; border-collapse: collapse; width: 100%">
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt; width: 50%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%">Sincerely,</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">/s/ White&nbsp;&amp; Case LLP</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">White&nbsp;&amp; Case LLP</TD></TR>
  </TABLE>


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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>Nimesh Patel, AMCI Acquisition Corp. II</TD></TR></TABLE>

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