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SEC Comment Letter 0000000000-26-001947 to PULSE BIOSCIENCES, INC. (PLSE)

PULSE BIOSCIENCES, INC.
Date: Feb. 25, 2026 · CIK: 0001625101 · Accession: 0000000000-26-001947

Offering / Registration Process

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File numbers found in text: 333-293596

Date
February 25, 2026
Author
Division of
Form
UPLOAD
Company
PULSE BIOSCIENCES, INC.

Letter

Re: Pulse Biosciences, Inc. Registration Statement on Form S-3 Filed February 19, 2026 File No. 333-293596 Dear Paul LaViolette:

February 25, 2026

Paul LaViolette Chief Executive Officer Pulse Biosciences, Inc. 601 Brickell Key Drive, Suite 1080 Miami, FL 33131

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 Nicholas O'Leary at 202-551-4451 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and Services
cc: Adam Finerman, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 25, 2026

Paul LaViolette
Chief Executive Officer
Pulse Biosciences, Inc.
601 Brickell Key Drive, Suite 1080
Miami, FL 33131

 Re: Pulse Biosciences, Inc.
 Registration Statement on Form S-3
 Filed February 19, 2026
 File No. 333-293596
Dear Paul LaViolette:

 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 Nicholas O'Leary at 202-551-4451 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Industrial
Applications and Services
cc: Adam Finerman, Esq.
</TEXT>
</DOCUMENT>