SEC Comment Letter for DUKE Robotics (DUKR) — Dec 30, 2025
DUKE Robotics Corp.
Date: Dec. 30, 2025 · CIK: 0001638911 · Accession: 0000000000-25-011892
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<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>