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SEC Comment Letter for DUKE Robotics (DUKR) — Dec 30, 2025

DUKE Robotics Corp.
Date: Dec. 30, 2025 · CIK: 0001638911 · Accession: 0000000000-25-011892

Offering / Registration Process

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 30, 2025
Author
Division of
Form
UPLOAD
Company
DUKE Robotics Corp.

Letter

Re: DUKE Robotics Corp. Draft Registration Statement on Form S-1 Submitted on December 22, 2025 CIK 0001638911 Dear Yossef Balucka:

December 30, 2025

Yossef Balucka Chief Executive Officer DUKE Robotics Corp. 10 HaRimon Street Mevo Carmel Science and Industrial Park Israel, 2069203

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 Sarah Sidwell at 202-551-4733 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Ron Ben-Basset

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 December 30, 2025

Yossef Balucka
Chief Executive Officer
DUKE Robotics Corp.
10 HaRimon Street
Mevo Carmel Science and Industrial Park
Israel, 2069203

 Re: DUKE Robotics Corp.
 Draft Registration Statement on Form S-1
 Submitted on December 22, 2025
 CIK 0001638911
Dear Yossef Balucka:

 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 Sarah Sidwell at 202-551-4733 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
cc: Ron Ben-Basset
</TEXT>
</DOCUMENT>