SEC Company Response from SkyAI, (SKYA) — Jan 28, 2026
SkyAI, Inc.
Date: Jan. 28, 2026 · CIK: 0001737995 · Accession: 0001493152-26-004008
AI Filing Summary & Sentiment
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CORRESP 1 filename1.htm SHARPS TECHNOLOGY, INC. 105 Maxess Road, Suite 124, Melville, NY 11747 January 28, 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 September 15, 2025, as amended File No. 333- 290255 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 Friday, January 30, 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