Correspondence 0001493152-26-012840 from Coda Octopus Group, Inc. (CODA)
Coda Octopus Group, Inc.
Date: March 26, 2026 · CIK: 0001334325 · Accession: 0001493152-26-012840
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File numbers found in text: 333-294438
Letter
CODA OCTOPUS GROUP, INC.
S Hiawassee Rd., Suite 104-105
Orlando, Florida 32835
March 26, 2026
VIA EDGAR
United States Securities and Exchange Commission
F Street, N.E.
Washington, D.C. 20549
Re: Coda Octopus Group, Inc.
Registration Statement on Form S-3 (the "Registration Statement")
File No. 333-294438
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Coda Octopus Group, Inc., a Delaware corporation (the "Company"), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:00 A.M. (Eastern Time) on March 30, 2026, or as soon thereafter as possible on such date.
We request that we be notified of such effectiveness by a telephone call to Louis A. Brilleman (212) 537-5852, and we request that such effectiveness also be confirmed in writing.
Very
truly yours,
Coda
Octopus Group, Inc.
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CORRESP 1 filename1.htm CODA OCTOPUS GROUP, INC. 3300 S Hiawassee Rd., Suite 104-105 Orlando, Florida 32835 March 26, 2026 VIA EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Coda Octopus Group, Inc. Registration Statement on Form S-3 (the "Registration Statement") File No. 333-294438 Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, Coda Octopus Group, Inc., a Delaware corporation (the "Company"), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:00 A.M. (Eastern Time) on March 30, 2026, or as soon thereafter as possible on such date. We request that we be notified of such effectiveness by a telephone call to Louis A. Brilleman (212) 537-5852, and we request that such effectiveness also be confirmed in writing. Very truly yours, Coda Octopus Group, Inc. By: /s/ Annmarie Gayle Name: Annmarie Gayle Title: Chief Executive Officer