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SEC Comment Letter for RTB Digital, (RTB) — Jan 27, 2026

RTB Digital, Inc.
Date: Jan. 27, 2026 · CIK: 0001419275 · Accession: 0000000000-26-000967

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File numbers found in text: 333-292749

Date
January 26, 2026
Author
Division of
Form
UPLOAD
Company
RTB Digital, Inc.

Letter

Re: RYVYL Inc. Registration Statement on Form S-4 Filed January 15, 2026 File No. 333-292749 Dear George Oliva:

January 26, 2026

George Oliva Interim Chief Executive Officer RYVYL Inc. 3131 Camino Del Rio North, Suite 1400 San Diego, CA 92108

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 Kate Beukenkamp at 202-551-3861 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Andrew D. Hudders

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 26, 2026

George Oliva
Interim Chief Executive Officer
RYVYL Inc.
3131 Camino Del Rio North, Suite 1400
San Diego, CA 92108

 Re: RYVYL Inc.
 Registration Statement on Form S-4
 Filed January 15, 2026
 File No. 333-292749
Dear George Oliva:

 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 Kate Beukenkamp at 202-551-3861 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
cc: Andrew D. Hudders
</TEXT>
</DOCUMENT>