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
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<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>