SEC Company Response from SkyAI, (SKYA) — Jan 6, 2026
SkyAI, Inc.
Date: Jan. 6, 2026 · CIK: 0001737995 · Accession: 0001493152-26-000601
AI Filing Summary & Sentiment
File numbers found in text: 333-291038
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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