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December 13, 2021
Shahraab Ahmad
Chief Executive Officer
Atlantic Coastal Acquisition Corp. II
6 St Johns Lane
Floor 5
New York, NY 10013
Re: Atlantic Coastal
Acquisition Corp. II
Registration
Statement on Form S-1
Filed December 2,
2021
File No. 333-261459
Dear Mr. Ahmad:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.
Please contact
Catherine De Lorenzo at 202-551-4079 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Stephen C. Ashley