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SEC Comment Letter for Virtuix Holdings (VTIX) — Feb 18, 2026

Virtuix Holdings Inc.
Date: Feb. 18, 2026 · CIK: 0001606242 · Accession: 0000000000-26-001650

Offering / Registration Process Regulatory Compliance Financial Reporting

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
February 18, 2026
Author
Division of
Form
UPLOAD
Company
Virtuix Holdings Inc.

Letter

Re: Virtuix Holdings Inc. Draft Registration Statement on Form S-1 Submitted February 11, 2026 CIK No. 0001606242 Dear Jan Goetgeluk:

February 18, 2026

Jan Goetgeluk Chief Executive Officer Virtuix Holdings Inc. 11500 Metric Blvd, Suite 430 Austin, TX 78758

This is to advise you that we do not intend to review your registration statement.

We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 Jan Woo at 202-551-3453 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Technology
cc: Michael Blankenship

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 18, 2026

Jan Goetgeluk
Chief Executive Officer
Virtuix Holdings Inc.
11500 Metric Blvd, Suite 430
Austin, TX 78758

 Re: Virtuix Holdings Inc.
 Draft Registration Statement on Form S-1
 Submitted February 11, 2026
 CIK No. 0001606242
Dear Jan Goetgeluk:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement and
non-public draft
submission on EDGAR at least two business days prior to the requested effective
date and time.
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 Jan Woo at 202-551-3453 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Technology
cc: Michael Blankenship
</TEXT>
</DOCUMENT>