CORRESP Filing
Soluna Holdings, Inc
Date: April 17, 2026 · CIK: 0000064463 · Accession: 0001493152-26-017770
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File numbers found in text: 333-295051
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CORRESP
1
filename1.htm
April
17, 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. 333-295051)
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 21, 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