CORRESP Filing
Soluna Holdings, Inc
Date: March 26, 2026 · CIK: 0000064463 · Accession: 0001493152-26-012986
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294152
Letter
Re: Soluna Holdings, Inc. (the "Company")
March 26, 2026
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, D.C. 20549
Registration Statement on Form S-3 (File No. 333-294152)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the "Registration Statement") be declared effective by the Securities and Exchange Commission at 5:00 p.m. Eastern Time on March 30, 2026, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff.
The Company hereby authorizes Daniel L. Forman or Steven E. Siesser, both of whom are attorneys with the Company's outside legal counsel, Lowenstein Sandler LLP, to orally modify or withdraw this request for acceleration.
The Company requests that it be notified of such effectiveness by a telephone call to Mr. Forman at (212) 419-5904, or in his absence, Mr. Siesser at (212) 204-8688.
Very
truly yours,
SOLUNA
HOLDINGS, INC.
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CORRESP 1 filename1.htm March 26, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Soluna Holdings, Inc. (the "Company") Registration Statement on Form S-3 (File No. 333-294152) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the "Registration Statement") be declared effective by the Securities and Exchange Commission at 5:00 p.m. Eastern Time on March 30, 2026, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. The Company hereby authorizes Daniel L. Forman or Steven E. Siesser, both of whom are attorneys with the Company's outside legal counsel, Lowenstein Sandler LLP, to orally modify or withdraw this request for acceleration. The Company requests that it be notified of such effectiveness by a telephone call to Mr. Forman at (212) 419-5904, or in his absence, Mr. Siesser at (212) 204-8688. Very truly yours, SOLUNA HOLDINGS, INC. By: /s/ David C. Michaels Name: David C. Michaels Title: Chief Financial Officer