SEC Comment Letter for 3D SYSTEMS (DDD) — Apr 20, 2026
3D SYSTEMS CORP
Date: April 20, 2026 · CIK: 0000910638 · Accession: 0000000000-26-003988
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 20, 2026 Dr. Jeffrey A. Graves Chief Executive Officer 3D Systems Corporation 333 Three D Systems Circle Rock Hill, South Carolina 29730 Re: 3D Systems Corporation Draft Registration Statement on Form S-3 Submitted April 17, 2026 CIK No. 0000910638 Dear Dr. Jeffrey A. Graves: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Lawton B. Way </TEXT> </DOCUMENT>