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SEC Comment Letter 0000000000-26-000590 to INTELLIGENT BIO SOLUTIONS INC. (INBS)

INTELLIGENT BIO SOLUTIONS INC.
Date: Jan. 15, 2026 · CIK: 0001725430 · Accession: 0000000000-26-000590

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File numbers found in text: 333-292656

Date
January 15, 2026
Author
Harry Simeonidis
Form
UPLOAD
Company
INTELLIGENT BIO SOLUTIONS INC.

Letter

January 15, 2026 Harry Simeonidis Chief Executive Officer and President Intelligent Bio Solutions Inc. 135 West 41st Street, 5th Floor New York, NY 10036 Re:Intelligent Bio Solutions Inc. Registration Statement on Form S-3 Filed January 9, 2026 File No. 333-292656 Dear Harry Simeonidis: 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 Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Johnathan C. Duncan, Esq.

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January 15, 2026
Harry Simeonidis
Chief Executive Officer and President
Intelligent Bio Solutions Inc.
135 West 41st Street, 5th Floor
New York, NY 10036
Re:Intelligent Bio Solutions Inc.
Registration Statement on Form S-3
Filed January 9, 2026
File No. 333-292656
Dear Harry Simeonidis:
            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 Margaret Sawicki at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Johnathan C. Duncan, Esq.