[Bug c/105506] New: Error building GCC 12.1.0 against MinGW-w64: fatal error: cannot execute 'cc1': CreateProcess: No such file or directory

[brechtsanders at users dot sourceforge.net via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=105506

            Bug ID: 105506
           Summary: Error building GCC 12.1.0 against MinGW-w64: fatal
                    error: cannot execute 'cc1': CreateProcess: No such
                    file or directory
           Product: gcc
           Version: 12.1.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: c
          Assignee: unassigned at gcc dot gnu.org
          Reporter: brechtsanders at users dot sourceforge.net
  Target Milestone: ---

Building GCC 12.1.0 against MinGW-w64 fails with (error taken from config.log
for libgcc folder):
fatal error: cannot execute 'cc1': CreateProcess: No such file or directory
in libgcc

I believe this fails because CreateProcess() probably expects this to be
cc1.exe

Where should this be fixed?