Integrated Rail and Resources Acquisition (IRRX)
Filed: 9 Nov 21, 12:00am
Integrated Rail and Resources Acquisition Corp.
6100 Southwest Boulevard, Suite 320
Fort Worth, Texas 76109
November 9, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Scott Anderegg and Jennifer-Lopez Molina
| Re: | Integrated Rail and Resources Acquisition Corp. |
Registration Statement on Form S-1, as amended
Filed October 26, 2021
File No. 333-256381
Dear Scott Anderegg and Jennifer-Lopez Molina:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Integrated Rail and Resources Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Wednesday, November 10, 2021, or as soon as thereafter practicable.
Very truly yours,
|
/s/ Richard D. Bertel |
| Richard D. Bertel |
| Chief Executive Officer |
| cc: | Reed Smith LLP |
Sidley Austin LLP |