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CORRESP Filing

Q/C TECHNOLOGIES, INC.
Date: Feb. 12, 2026 · CIK: 0001321834 · Accession: 0001493152-26-006490

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File numbers found in text: 333-293394

Date
February 11, 2026
Author
Q/C
Form
CORRESP
Company
Q/C TECHNOLOGIES, INC.

Letter

Q/C TECHNOLOGIES, INC.

Avenue of the Americas

New York, New York 10036

February 12, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

Washington, D.C. 20549

Re: Q/C Technologies, Inc.

Registration Statement on Form S-3

Filed on February 11, 2026

File No. 333-293394 (the " Registration Statement ")

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the " Commission ") under the Securities Act of 1933, as amended, Q/C Technologies, Inc. hereby respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 4:00 p.m., Eastern Time, on February 17, 2026, or as soon thereafter as practicable.

Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Rick Werner, Esq. at (212) 659-4974.

Very
truly yours,
Q/C
TECHNOLOGIES, INC.

Show Raw Text
CORRESP
 1
 filename1.htm

 Q/C
TECHNOLOGIES, INC.

 1185
Avenue of the Americas

 New
York, New York 10036

 February
12, 2026

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 Office of Life Sciences

 Washington, D.C. 20549

 Re:
 Q/C Technologies, Inc.

 Registration Statement on Form S-3

 Filed
on February 11, 2026

 File
No. 333-293394 (the " Registration Statement ")

 Request
for Acceleration

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the " Commission ") under
the Securities Act of 1933, as amended, Q/C Technologies, Inc. hereby respectfully requests acceleration of the effective date of the
Registration Statement so that it may become effective at 4:00 p.m., Eastern Time, on February 17, 2026, or as soon thereafter
as practicable.

 Should
any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes
and Boone, LLP, attention: Rick Werner, Esq. at (212) 659-4974.

 Very
 truly yours,

 Q/C
 TECHNOLOGIES, INC.

 By:
 /s/
 Joshua Silverman

 Joshua
 Silverman

 Executive
 Chairman

 cc:
 Rick
 A. Werner, Esq., Haynes and Boone, LLP