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SEC Company Response from Blue Hat Interactive Entertainment Technology (BHATF) — Feb 13, 2026

Blue Hat Interactive Entertainment Technology
Date: Feb. 13, 2026 · CIK: 0001759136 · Accession: 0001731122-26-000230

Offering / Registration Process

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Date
February 13, 2026
Author
Maxim Group LLC
Form
CORRESP
Company
Blue Hat Interactive Entertainment Technology

Letter

MAXIM GROUP LLC

300 Park Avenue, 16th Floor

New York, New York 10022

VIA EDGAR

February 13, 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 9:00 a.m., Eastern Time on February 17, 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

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CORRESP
 1
 filename1.htm

 MAXIM GROUP LLC

 300 Park Avenue, 16th Floor

 New York, New York 10022

 VIA EDGAR

 February 13, 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 9:00 a.m., Eastern Time on February 17, 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