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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

Date
March 18, 2026
Author
Division of
Form
UPLOAD
Company
INTELLIGENT PROTECTION MANAGEMENT CORP.

Letter

Re: Intelligent Protection Management Corp. Registration Statement on Form S-3 Filed March 17, 2026 File No. 333-294385 Dear Jason Katz:

March 18, 2026

Jason Katz Chief Executive Officer Intelligent Protection Management Corp. 30 Jericho Executive Plaza, Suite 400E Jericho, NY 11753

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.

Show Raw Text
<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>