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SEC Comment Letter for Profound Medical (PROF) — May 15, 2026

Profound Medical Corp.
Date: May 15, 2026 · CIK: 0001628808 · Accession: 0000000000-26-004996

Offering / Registration Process

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File numbers found in text: 333-295811

Date
May 15, 2026
Author
Division of
Form
UPLOAD
Company
Profound Medical Corp.

Letter

Re: Profound Medical Corp. Registration Statement on Form S-3 Filed May 12, 2026 File No. 333-295811 Dear Rashed Dewan: 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 Conlon Danberg at 202-551-4466 with any questions.

May 15, 2026

Rashed Dewan Chief Financial Officer Profound Medical Corp. 2400 Skymark Avenue, Unit 6 Mississauga, Ontario Canada, L4W 5K5

Sincerely,
Division of
Corporation Finance
Office of
Industrial Applications and Services
cc: Jeffrey P. Schultz, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 15, 2026

Rashed Dewan
Chief Financial Officer
Profound Medical Corp.
2400 Skymark Avenue, Unit 6
Mississauga, Ontario
Canada, L4W 5K5

 Re: Profound Medical Corp.
 Registration Statement on Form S-3
 Filed May 12, 2026
 File No. 333-295811
Dear Rashed Dewan:
 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 Conlon Danberg at 202-551-4466 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Industrial Applications and Services
cc: Jeffrey P. Schultz, Esq.
</TEXT>
</DOCUMENT>