SEC Comment Letter for VirnetX Holding (VHC) — May 21, 2026
VirnetX Holding Corp
Date: May 21, 2026 · CIK: 0001082324 · Accession: 0000000000-26-005180
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295960
Letter
Re: VirnetX Holding Corp Registration Statement on Form S-3 Filed May 15, 2026 File No. 333-295960 Dear Kendall Larsen: This is to advise you that we have not reviewed and will not review your registration statement. 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 Pearlyne Paulemon at 202-551-8714 with any questions.
May 21, 2026
Kendall Larsen Chief Executive Officer VirnetX Holding Corp 308 Dorla Court, Suite 206 Zephyr Cove, NV 89448
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Katharine Martin
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 21, 2026 Kendall Larsen Chief Executive Officer VirnetX Holding Corp 308 Dorla Court, Suite 206 Zephyr Cove, NV 89448 Re: VirnetX Holding Corp Registration Statement on Form S-3 Filed May 15, 2026 File No. 333-295960 Dear Kendall Larsen: This is to advise you that we have not reviewed and will not review your registration statement. 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 Pearlyne Paulemon at 202-551-8714 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Katharine Martin </TEXT> </DOCUMENT>