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SEC Company Response from SkyAI, (SKYA) — Jan 6, 2026

SkyAI, Inc.
Date: Jan. 6, 2026 · CIK: 0001737995 · Accession: 0001493152-26-000601

Offering / Registration Process

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File numbers found in text: 333-291038

Date
Jan. 6, 2026
Author
Executive Officer
Form
CORRESP
Company
SkyAI, Inc.

Letter

VIA EDGAR Division of Corporation Finance Attention: Juan Grana Re: Sharps Technology, Inc. Acceleration Request for Registration Statement on Form S-3 Initially filed October 23, 2025, as amended File No. 333-291038

Dear Mr. Grana and Ms. Bagley,

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sharps Technology, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on Thursday, January 8, 2026, or as soon as thereafter practicable.

Very
truly yours,
Sharps
Technology, Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 SHARPS
TECHNOLOGY, INC.

 105
Maxess Road, Suite 124,

 Melville,
NY 11747

 January
6, 2026

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, NE

 Washington,
DC 20549

 Attention: Juan
 Grana

 Katherine
 Bagley

 Re:
 Sharps
 Technology, Inc.

 Acceleration
 Request for Registration Statement on Form

 S-3
 Initially filed October 23, 2025, as amended

 File
 No. 333-291038

 Dear
Mr. Grana and Ms. Bagley,

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Sharps Technology, Inc. hereby requests acceleration of effectiveness of the
above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on Thursday, January 8, 2026, or as soon as
thereafter practicable.

 Very
 truly yours,

 Sharps
 Technology, Inc.

 By:
 /s/
 Paul K. Danner

 Name:
 Paul
 K. Danner

 Title:
 Principal
 Executive Officer

 cc:
 Ellenoff
 Grossman & Schole LLP