TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 5, 2023 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 Preliminary Proxy Statement on Schedule 14A Filed November 3, 2023 File No. 001-41224 Dear Shahraab Ahmad: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Christopher Wing, Esq.