SEC Comment Letter 0000000000-26-003046 to Coda Octopus Group, Inc. (CODA)
Coda Octopus Group, Inc.
Date: March 26, 2026 · CIK: 0001334325 · Accession: 0000000000-26-003046
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294438
Letter
Re: Coda Octopus Group, Inc. Registration Statement on Form S-3 Filed on March 19, 2026 File No. 333-294438 Dear Annmarie Gayle:
March 26, 2026
Annmarie Gayle Chief Executive Officer Coda Octopus Group, Inc. 3300 S Hiawassee Rd., Suite 104-105 Orlando, FL 32835
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 Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Louis A. Brilleman, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 26, 2026 Annmarie Gayle Chief Executive Officer Coda Octopus Group, Inc. 3300 S Hiawassee Rd., Suite 104-105 Orlando, FL 32835 Re: Coda Octopus Group, Inc. Registration Statement on Form S-3 Filed on March 19, 2026 File No. 333-294438 Dear Annmarie Gayle: 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 Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Louis A. Brilleman, Esq. </TEXT> </DOCUMENT>