Correspondence 0001104659-26-016399 from INNOVATIVE SOLUTIONS & SUPPORT INC (ISSC)
INNOVATIVE SOLUTIONS & SUPPORT INC
Date: Feb. 17, 2026 · CIK: 0000836690 · Accession: 0001104659-26-016399
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File numbers found in text: 333-290859
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CORRESP 1 filename1.htm INNOVATIVE SOLUTIONS AND SUPPORT, INC. 720 Pennsylvania Drive Exton, Pennsylvania 19341 February 17, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Re: Innovative Solutions and Support, Inc. (the “ Company ”) Registration Statement on Form S-3 (File No. 333-290859) (the “ Registration Statement ”) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the Company’s above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 p.m. ET on February 19, 2026, or as soon thereafter as is practicable. It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Darrick M. Mix of Duane Morris LLP, by telephone at (215) 979-1206 or by email at dmix@duanemorris.com. The Company hereby authorizes Mr. Mix to orally modify or withdraw this request for acceleration. Very truly yours, INNOVATIVE SOLUTIONS AND SUPPORT, INC. By: /s/ Jeffrey DiGiovanni Name: Jeffrey DiGiovanni Title: Chief Financial Officer