PERCEPTION CAPITAL CORP. II
3109 W 50th St., #207
Minneapolis, MN 55410
September 27, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Nudrat Salik | |||
| Al Pivot | ||||
| Jessica Ansart | ||||
| Jane Park | ||||
| RE: | Perception Capital Corp. II (the “Company”) | |||
| Registration Statement on Form S-4 | ||||
| File No. 333-272880 | ||||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, the Company hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-4 (File No. 333-272880) to September 29, 2023 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter.
Please do not hesitate to contact Michael Mies at (650) 470-3130 or Gregg Noel at (650) 470-4540 of Skadden, Arps, Slate, Meagher & Flom LLP with any questions or comments regarding this request. In addition, it is requested that Mr. Mies or Mr. Noel be notified of effectiveness by a telephone call and that such effectiveness also be confirmed in writing.
| Sincerely, | ||
| PERCEPTION CAPITAL CORP. II | ||
| By: | /s/ Rick Gaenzle | |
| Name: | Rick Gaenzle | |
| Title: | Chief Executive Officer | |
| cc: | Michael Mies, Skadden, Arps, Slate, Meagher & Flom LLP |
Gregg Noel, Skadden, Arps, Slate, Meagher & Flom LLP
