SEC Company Response from Blue Hat Interactive Entertainment Technology (BHATF) — Feb 12, 2026
Blue Hat Interactive Entertainment Technology
Date: Feb. 12, 2026 · CIK: 0001759136 · Accession: 0001731122-26-000219
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CORRESP 1 filename1.htm MAXIM GROUP LLC 300 Park Avenue, 16th Floor New York, New York 10022 VIA EDGAR February 12, 2026 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549 Attn: Kate Beukenkamp Nicholas Nalbantian Re: Blue Hat Interactive Entertainment Technology (CIK No. 0001759136) Request for Acceleration Registration Statement Form F-1 (File No. 333- 293313) Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Maxim Group LLC, as representative of the underwriters, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 5:00 p.m., Eastern Time on February 12, 2026, or as soon thereafter as practicable. Pursuant to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the preliminary prospectus dated February 9, 2026, to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned confirms that it has complied and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue. Very truly yours, Maxim Group LLC By: /s/ Ritesh M. Veera Name: Ritesh M. Veera Title: Co-Head of Investment Banking