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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

Date
May 11, 2026
Author
By
Form
CORRESP
Company
Virtuix Holdings Inc.

Letter

VIA EDGAR TRANSMISSION Division of Corporation Finance Attention: Jan Woo Registration Statement on Form S-1 Filed May 11, 2026 (File No. 333-295753)

Re: Virtuix Holdings Inc.

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.

Show Raw Text
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