<SEC-DOCUMENT>0001584639-24-000005-index.html : 20240126
<SEC-HEADER>0001584639-24-000005.hdr.sgml : 20240126
<ACCEPTANCE-DATETIME>20240126082105
ACCESSION NUMBER:		0001584639-24-000005
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240126
DATE AS OF CHANGE:		20240126

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTEGRATED RAIL & RESOURCES ACQUISITION CORP
		CENTRAL INDEX KEY:			0001854795
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		IRS NUMBER:				862581754
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-93033
		FILM NUMBER:		24564270

	BUSINESS ADDRESS:	
		STREET 1:		400 W. MORSE BLVD., SUITE 220
		CITY:			WINTER PARK
		STATE:			FL
		ZIP:			32789
		BUSINESS PHONE:		(817) 737-5885

	MAIL ADDRESS:	
		STREET 1:		400 W. MORSE BLVD., SUITE 220
		CITY:			WINTER PARK
		STATE:			FL
		ZIP:			32789

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Yakira Capital Management, Inc.
		CENTRAL INDEX KEY:			0001584639
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		STREET 1:		1555 POST ROAD EAST
		STREET 2:		SUITE 202
		CITY:			WESTPORT
		STATE:			CT
		ZIP:			06880
		BUSINESS PHONE:		(203) 341-0606

	MAIL ADDRESS:	
		STREET 1:		1555 POST ROAD EAST
		STREET 2:		SUITE 202
		CITY:			WESTPORT
		STATE:			CT
		ZIP:			06880

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BK Management I, Inc.
		DATE OF NAME CHANGE:	20130819
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<FILENAME>eps11108_irrx.htm
<DESCRIPTION>13G
<TEXT>
Document 1 - file: eps11108_irrx.htm

</DOCUMENT>
</SEC-DOCUMENT>