SecProbe.io

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 1, 2026

Scott G. Davis
Chief Executive Officer
Ekso Bionics Holdings, Inc.
101 Glacier Point, Suite A
San Rafael , California 94901

 Re: Ekso Bionics Holdings, Inc.
 Revised Preliminary Information Statement
 Filed March 31, 2026
 File No. 001-37854
Dear Scott G. Davis:

 We have reviewed your filing and have the following comment.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments. Unless
we note otherwise, any references to prior comments are to comments in our
March 27,
2026 letter.

Revised Preliminary Information Statement
Certain Financial Forecasts Important Information Concerning Cloud
Management Forecasts,
page 45

1. We note your disclosure that the projections are based on assumptions
made by Cloud
 with respect to market size, market share, customer demand, competition
and pricing for
 Cloud s products, and other relevant factors. Please revise to
disclose the specific
 material assumptions underlying the projections, quantifying where
applicable.
 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.
 April 1, 2026
Page 2

 Please contact Matthew Crispino at 202-551-3456 or Larry Spirgel at
202-551-3815 with
any other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Technology
cc: Austin March
</TEXT>
</DOCUMENT>