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                             June 28, 2024

       Jay McEntee
       Chief Executive Officer
       Launch Two Acquisition Corp.
       180 Grand Avenue, Suite 1530
       Oakland, CA 94610

                                                        Re: Launch Two
Acquisition Corp.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted June 3,
2024
                                                            CIK No. 0002023676

       Dear Jay McEntee:

                                                        We have reviewed your
draft registration statement and have the following comments.

              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 a comment applies 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 this
letter and your amended
       draft registration statement or filed registration statement, we may
have additional comments.

       Draft Registration Statement on Form S-1 submitted June 3, 2024

       Summary
       Our Management Team, page 3

   1.                                                   Please expand your
disclosure to clearly identify any special purpose acquisition company
                                                        business combinations
in which your management team has participated and disclose the
                                                        current trading prices.
       Risks
       Summary of Risk Factors, page 37

   2.                                                   Please revise your
summary risk factors to highlight the principal factors that make an
                                                        investment in the
registrant or offering speculative or risky and limit your summary to no
                                                        more than two pages.
Refer to Item 105(b) of Regulation S-K.
 Jay McEntee
FirstName  LastNameJay
Launch Two   Acquisition McEntee
                         Corp.
Comapany
June       NameLaunch Two Acquisition Corp.
     28, 2024
June 28,
Page 2 2024 Page 2
FirstName LastName
Risk Factors
The non-managing sponsor investors have expressed an interest to purchase
substantially all of
the units in this offering . . . , page 74

3.       We note that the non-managing sponsor investors have expressed an
interest to purchase
         "substantially all of the units in this offering." Please state the
number of non-managing
         sponsor investors who have expressed an interest in purchasing shares
in the offering, and
         address whether the limited number of public investors would impact
the company   s
         listing eligibility.
Management
Advisors, page 129

4.       We note that Ryan Gilbert and Shami Patel are designated as your
         advisors. Please disclose the role of your advisors and any related
compensation they will
         receive in connection with your initial public offering or your
initial business
         combination.
       Please contact Eric McPhee at 202-551-3693 or Mark Rakip at 202-551-3573
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Pearlyne Paulemon at 202-551-8714 or Isabel Rivera at 202-551-3518 with any
other questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Real
Estate & Construction
cc:      Stuart Neuhauser