SEC Comment Letter for INTELLIGENT PROTECTION MANAGEMENT (IPM) — Mar 18, 2026
INTELLIGENT PROTECTION MANAGEMENT CORP.
Date: March 18, 2026 · CIK: 0001355839 · Accession: 0000000000-26-002723
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File numbers found in text: 333-294385
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 18, 2026 Jason Katz Chief Executive Officer Intelligent Protection Management Corp. 30 Jericho Executive Plaza, Suite 400E Jericho, NY 11753 Re: Intelligent Protection Management Corp. Registration Statement on Form S-3 Filed March 17, 2026 File No. 333-294385 Dear Jason Katz: 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 Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Rachel O Donnell, Esq. </TEXT> </DOCUMENT>