SEC Comment Letter 0000000000-26-000490 to SCWorx Corp. (WORX)
SCWorx Corp.
Date: Jan. 14, 2026 · CIK: 0001674227 · Accession: 0000000000-26-000490
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File numbers found in text: 333-292612
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January 14, 2026
Timothy Hannibal
Chief Executive Officer
SCWorx Corp.
35 Village Rd., Suit 100
Middleton, MA 01949
Re:SCWorx Corp.
Registration Statement on Form S-1
Filed January 8, 2026
File No. 333-292612
Dear Timothy Hannibal:
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 Rucha Pandit at 202-551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:John Nossiff