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CORRESP Filing

CitroTech Inc.
Date: April 10, 2026 · CIK: 0000894556 · Accession: 0001683168-26-002808

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File numbers found in text: 333-293534

Date
April 10, 2026
Author
Wesley J. Bolsen
Form
CORRESP
Company
CitroTech Inc.

Letter

VIA EDGAR Division of Corporation Finance Re: CitroTech Inc. Registration Statement on Form S-1, as amended File No. 333-293534 Request for Acceleration of Effective Date

Dear Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the " Securities Act "), CitroTech Inc. (the " Company ") hereby requests acceleration of the effective date of the above-referenced registration statement on Form S-1, as amended (the " Registration Statement "), so that it becomes effective as of 4:00 p.m., Eastern Time, on Tuesday, April 14, 2026, or as soon thereafter as possible.

Please contact Anthony F. Newton of the Law Office of Anthony F. Newton by telephone at (832) 452-0269, or by email at tony.newton@newtonianlaw.com with any questions, and please notify him when this request for acceleration has been granted.

Very truly yours,
CITROTECH INC.

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CORRESP
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 filename1.htm

 CitroTech Inc.

 6400 S. Fiddlers Green Cir., Suite 300

 Greenwood Village, Colorado 80111

 April 10, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Re: CitroTech Inc.

 Registration Statement on Form S-1,
as amended

 File No. 333-293534

 Request for Acceleration of Effective
Date

 Dear Ladies and Gentlemen:

 Pursuant to Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended (the " Securities Act "), CitroTech Inc. (the " Company ")
hereby requests acceleration of the effective date of the above-referenced registration statement on Form S-1, as amended (the " Registration
Statement "), so that it becomes effective as of 4:00 p.m., Eastern Time, on Tuesday, April 14, 2026, or as soon thereafter
as possible.

 Please contact Anthony F. Newton of the Law Office
of Anthony F. Newton by telephone at (832) 452-0269, or by email at tony.newton@newtonianlaw.com with any questions, and please notify
him when this request for acceleration has been granted.

 Very truly yours,

 CITROTECH INC.

 By:
 /s/ Wesley J. Bolsen

 Name: Wesley J. Bolsen

 Title: Chief Executive Officer