<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE LLC</entityName>
    </exchange>

    <issuer>
        <cik>0001854795</cik>
        <entityName>INTEGRATED RAIL &amp; RESOURCES ACQUISITION CORP</entityName>
        <fileNumber>001-41048</fileNumber>
        <address>
            <street1>400 W. Morse Blvd.</street1>
            <city>Winter Park</city>
            <stateOrCountryCode>FL</stateOrCountryCode>
            <stateOrCountry>FLORIDA</stateOrCountry>
            <zipCode>32789</zipCode>
        </address>
        <telephoneNumber>(817) 737-5885</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>Class A Common Stock; Units, each consisting of one share of Class A common stock and one half of one redeemable warrant; Redeemable warrants, each whole warrant exercisable for one share of Class A common stock at an exercise price of $11.50</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(b)</ruleProvision>

    <signatureData>
        <signatureName>Emily Fuhrman</signatureName>
        <signatureTitle>Analyst, Regulation</signatureTitle>
        <signatureDate>2024-03-26</signatureDate>
    </signatureData>
</notificationOfRemoval>
