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SEC Comment Letter for AZIO AI HOLDINGS, (AZIO) — Apr 30, 2026

AZIO AI HOLDINGS, INC.
Date: April 30, 2026 · CIK: 0001563568 · Accession: 0000000000-26-004426

Offering / Registration Process

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File numbers found in text: 333-295351

Date
April 30, 2026
Author
Division of
Form
UPLOAD
Company
AZIO AI HOLDINGS, INC.

Letter

Re: Envirotech Vehicles, Inc. Registration Statement on Form S-1 Filed April 27, 2026 File No. 333-295351 Dear Phillip Oldridge:

April 30, 2026

Phillip Oldridge Chief Executive Officer Envirotech Vehicles, Inc. 7510 Ardmore Street Houston , TX 77054

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 Eranga Dias at 202-551-8107 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 30, 2026

Phillip Oldridge
Chief Executive Officer
Envirotech Vehicles, Inc.
7510 Ardmore Street
Houston , TX 77054

 Re: Envirotech Vehicles, Inc.
 Registration Statement on Form S-1
 Filed April 27, 2026
 File No. 333-295351
Dear Phillip Oldridge:

 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 Eranga Dias at 202-551-8107 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>