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SEC Company Response from DUKE Robotics (DUKR) — May 13, 2026

DUKE Robotics Corp.
Date: May 13, 2026 · CIK: 0001638911 · Accession: 0001213900-26-055608

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File numbers found in text: 333-294808

Date
May 13, 2026
Author
Yossef Balucka
Form
CORRESP
Company
DUKE Robotics Corp.

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance United States Securities and Exchange Commission Washington, D.C. 20549 Re: Duke Robotics Corp. (CIK 0001638911) Registration Statement on Form S-1 (File No. 333-294808) (the "Registration Statement") Request for Acceleration of Effective Date

Dear Mesdames:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), Duke Robotics Corp. (the "Registrant") hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective on May 14, 2026 at 4:15 p.m., Eastern Time, or as soon as practicable thereafter.

The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Ron Ben-Bassat, Esq. of Sullivan & Worcester LLP at (212) 660-5003 and that such effectiveness also be confirmed in writing. The Company hereby authorizes Mr. Ben-Bassat of Sullivan & Worcester LLP to orally modify or withdraw this request for acceleration.

Very truly yours,
Duke Robotics Corp.

Show Raw Text
CORRESP
 1
 filename1.htm

 DUKE ROBOTICS CORP.

 10 HaRimon Street

 Mevo Carmel Science and Industrial Park, Israel

 May 13, 2026

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 United States Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Re:
 Duke Robotics Corp. (CIK 0001638911)

 Registration Statement on Form S-1 (File No. 333-294808) (the "Registration Statement")

 Request for Acceleration of Effective Date

 Dear Mesdames:

 Pursuant to Rule 461
under the Securities Act of 1933, as amended (the "Securities Act"), Duke Robotics Corp. (the "Registrant") hereby
requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective on
May 14, 2026 at 4:15 p.m., Eastern Time, or as soon as practicable thereafter.

 The Registrant respectfully
requests that it be notified of such effectiveness by a telephone call to Ron Ben-Bassat, Esq. of Sullivan & Worcester LLP at (212)
660-5003 and that such effectiveness also be confirmed in writing. The Company hereby authorizes Mr. Ben-Bassat of Sullivan & Worcester
LLP to orally modify or withdraw this request for acceleration.

 Very truly yours,

 Duke Robotics Corp.

 By:
 /s/ Yossef Balucka

 Name:
 Yossef Balucka

 Title:
 Chief Executive Officer