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

    <schemaVersion>X0708</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0002144018</cik>
        <entityName>Polus Special Situations Fund II (USD) SCSp</entityName>
        <issuerAddress>
            <street1>C/O POLUS SPECIAL SITUATIONS FUND II GP</street1>
            <street2>3, RUE JEAN PIRET</street2>
            <city>LUXEMBOURG</city>
            <stateOrCountry>N4</stateOrCountry>
            <stateOrCountryDescription>LUXEMBOURG</stateOrCountryDescription>
            <zipCode>L-2350</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>44 20 7259 4800</issuerPhoneNumber>
        <jurisdictionOfInc>LUXEMBOURG</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Other</entityType>
        <entityTypeOtherDesc>Luxembourg special limited partnership</entityTypeOtherDesc>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2026</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>-</firstName>
                <lastName>Polus Special Situations Fund II GP S.a r.l.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3, Rue Jean Piret</street1>
                <city>Luxembourg</city>
                <stateOrCountry>N4</stateOrCountry>
                <stateOrCountryDescription>LUXEMBOURG</stateOrCountryDescription>
                <zipCode>L-2350</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>General Partner</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Taavi</firstName>
                <lastName>Davies</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Polus Special Situations Fund II GP</street1>
                <street2>3, Rue Jean Piret</street2>
                <city>Luxembourg</city>
                <stateOrCountry>N4</stateOrCountry>
                <stateOrCountryDescription>LUXEMBOURG</stateOrCountryDescription>
                <zipCode>L-2350</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of the General Partner</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Carmel</firstName>
                <lastName>McGovern</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Polus Special Situations Fund II GP</street1>
                <street2>3, Rue Jean Piret</street2>
                <city>Luxembourg</city>
                <stateOrCountry>N4</stateOrCountry>
                <stateOrCountryDescription>LUXEMBOURG</stateOrCountryDescription>
                <zipCode>L-2350</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of the General Partner</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Richard</firstName>
                <lastName>Boleat</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Polus Special Situations Fund II GP</street1>
                <street2>3, Rue Jean Piret</street2>
                <city>Luxembourg</city>
                <stateOrCountry>N4</stateOrCountry>
                <stateOrCountryDescription>LUXEMBOURG</stateOrCountryDescription>
                <zipCode>L-2350</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of the General Partner</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>-</firstName>
                <lastName>Polus Capital Management Limited</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Asticus Building, 21 Palmer Street</street1>
                <city>London</city>
                <stateOrCountry>X0</stateOrCountry>
                <stateOrCountryDescription>UNITED KINGDOM</stateOrCountryDescription>
                <zipCode>SW1H 0AD</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Portfolio Manager</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>-</firstName>
                <lastName>Carne Global Fund Managers (Luxembourg) S.A.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3, Rue Jean Piret</street1>
                <city>Luxembourg</city>
                <stateOrCountry>N4</stateOrCountry>
                <stateOrCountryDescription>LUXEMBOURG</stateOrCountryDescription>
                <zipCode>L-2350</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Alternative Investment Fund Manager</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Pooled Investment Fund</industryGroupType>
            <investmentFundInfo>
                <investmentFundType>Other Investment Fund</investmentFundType>
                <is40Act>false</is40Act>
            </investmentFundInfo>
        </industryGroup>
        <issuerSize>
            <aggregateNetAssetValueRange>Decline to Disclose</aggregateNetAssetValueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06b</item>
            <item>3C</item>
            <item>3C.7</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <yetToOccur>true</yetToOccur>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>10000000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>0</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>0</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse>The issuer charges a management fee that is described in the issuer's offering documents.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Polus Special Situations Fund II (USD) SCSp</issuerName>
                <signatureName>/s/ Taavi Davies</signatureName>
                <nameOfSigner>Taavi Davies</nameOfSigner>
                <signatureTitle>Director of the General Partner</signatureTitle>
                <signatureDate>2026-07-08</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
