SEC Company Response from AZIO AI HOLDINGS, (AZIO) — May 1, 2026
AZIO AI HOLDINGS, INC.
Date: May 1, 2026 · CIK: 0001563568 · Accession: 0001437749-26-014472
AI Filing Summary & Sentiment
File numbers found in text: 333-295351
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CORRESP 1 filename1.htm adom20260501_corresp.htm Envirotech Vehicles, Inc. May 1, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Re: Acceleration Request for Envirotech Vehicles, Inc. Registration Statement on Form S-1 filed April 27, 2026 (File No. 333-295351) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Envirotech Vehicles, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective at 4:30 p.m., Eastern Time, on May 5, 2026, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with the Company’s counsel, K&L Gates LLP, by calling Michael A. Hedge at (949) 623-3519. Very truly yours, Envirotech Vehicles, Inc. By: /s/ Jason Maddox Name: Jason Maddox Title: President and Interim Chief Financial Officer cc: Michael A. Hedge, Esq. K&L Gates LLP