SEC Company Response from Virtuix Holdings (VTIX) — May 11, 2026
Virtuix Holdings Inc.
Date: May 11, 2026 · CIK: 0001606242 · Accession: 0001213900-26-054536
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File numbers found in text: 333-295753
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CORRESP 1 filename1.htm May 11, 2026 VIA EDGAR TRANSMISSION U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Jan Woo Re: Virtuix Holdings Inc. Registration Statement on Form S-1 Filed May 11, 2026 (File No. 333-295753) Dear Ms. Woo, In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement, so that it will become effective on May 13, 2026, at 5:00 p.m., Eastern Time, or as soon as thereafter as practicable, or at such later time as Virtuix Holdings Inc. (the " Company ") or its counsel may request via telephone call to the Staff. Please contact Michael Blankenship of Winston & Strawn LLP, counsel to the Company, at (713) 651-2678 to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter. Sincerely yours, Virtuix Holdings Inc. By: /s/ Jan Goetgeluk Name: Jan Goetgeluk Title: Chief Executive Officer cc: Michael Blankenship