Correspondence 0001493152-26-016780 from Soluna Holdings, Inc (SLNH)
Soluna Holdings, Inc
Date: April 15, 2026 · CIK: 0000064463 · Accession: 0001493152-26-016780
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File numbers found in text: 333-295052
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CORRESP 1 filename1.htm April 15, 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-1 (File No. 333-295052) 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 April 17, 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. Please call Daniel L. Forman of Lowenstein Sandler LLP at (212) 419-5904 to confirm the effectiveness of the Registration Statement or with any questions. Very truly yours, SOLUNA HOLDINGS, INC. By: /s/ Michael Picchi Name: Michael Picchi Title: Chief Financial Officer