May 8, 2019

Stephen Vogel
Chief Executive Officer
Tuscan Holdings Corp. II
135 E. 57th St., 18th Floor
New York, NY 10022

       Re: Tuscan Holdings Corp. II
           Draft Registration Statement on Form S-1
           Submitted April 12, 2019
           CIK No. 0001773087

Dear Mr. Vogel:

       We have reviewed your draft registration statement and have the
following comments. In
some of our comments, we may ask you to provide us with information so we may
better
understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

DRS submitted April 12, 2019

Exhibits and Financial Statement Schedules, page II-4

1.     Please file executed exhibits, rather than "form of" agreements, to the
extent the exhibits
       are executed.
General

2.     Please supplementally provide us with copies of all written
communications, as defined in
       Rule 405 under the Securities Act, that you, or anyone authorized to do
so on your behalf,
       present to potential investors in reliance on Section 5(d) of the
Securities Act, whether or
       not they retain copies of the communications.
 Stephen Vogel
Tuscan Holdings Corp. II
May 8, 2019
Page 2

        You may contact Eric McPhee, Staff Accountant, at 202-551-3693 or Peter
McPhun, Staff Accountant, at 202-551-3581 if you have questions regarding
comments on the
financial statements and related matters. Please contact Joshua Lobert, Staff
Attorney, at 202-
551-7150 or Kim McManus, Senior Attorney, at 202-551-3215 with any other
questions.



                                                            Sincerely,

FirstName LastNameStephen Vogel                             Division of
Corporation Finance
                                                            Office of Real
Estate and
Comapany NameTuscan Holdings Corp. II
                                                            Commodities
May 8, 2019 Page 2
cc:       Jeffrey Gallant
FirstName LastName