TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 16, 2024 Jarett Goldman Chief Financial Officer Global Partner Acquisition Corp II 200 Park Avenue 32nd Floor New York, NY 10166 Re: Global Partner Acquisition Corp II Form 10-K for the Year Ending December 31, 2023 Form No. 001-39875 Dear Jarett Goldman: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Year Ending December 31, 2023 Item 9A. Controls and Procedures, page 71 1. Please revise the following in an amendment to your Form 10-K: Pursuant to Item 307 of Regulation S-K, please clearly disclose the conclusions of your principal executive and principal financial officer regarding the effectiveness of your disclosure controls and procedures as of the end of the period covered by the report; and Pursuant to Item 308(a)(3) of Regulation S-K, please clearly disclose management s assessment of the effectiveness of your internal control over financial reporting as of the end of your most recent fiscal year, including a statement as to whether or not internal control over financial reporting is effective. In closing, 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. Jarett Goldman Global Partner Acquisition Corp II April 16, 2024 Page 2 Please contact Nudrat Salik at 202-551-3692 or Michael Fay at 202-551-3812 with any questions. Sincerely, FirstName LastNameJarett Goldman Division of Corporation Finance Comapany NameGlobal Partner Acquisition Corp II Office of Industrial Applications and April 16, 2024 Page 2 Services FirstName LastName