March 31, 2021

VIA EDGAR

Ms. Mary Beth Breslin

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: Elliott Opportunity II Corp.

Withdrawal of Underwriter Acceleration Letter dated March 29, 2021

Dear Ms. Breslin:

We hereby withdraw, with immediate effect, the Underwriter Acceleration Letter dated March 29, 2021 with respect to the Registration Statement on Form S-1, as amended (Registration No. 333-253328) of Elliott Opportunity II Corp.

[Signature page follows]

Very truly yours, Credit Suisse Securities (USA) LLC
By:	/s/ Frank McGee
	Name: Frank McGee
	Title:   Managing Director
Citigroup Global Markets Inc.
By:	/s/ Anthony Diamandakis
	Name: Anthony Diamandakis
	Title:   Managing Director
UBS Securities LLC
By:	/s/ Pedro Bollmann
	Name: Pedro Bollmann
	Title:   Executive Director
UBS Securities LLC
By:	/s/ Tyler Nash
	Name: Tyler Nash
	Title:   Associate Director