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SEC Comment Letter for Z Squared (ZSQR) — Jun 12, 2026

Z Squared Inc.
Date: June 12, 2026 · CIK: 0001759186 · Accession: 0000000000-26-005937

Offering / Registration Process

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File numbers found in text: 333-296653

Date
June 12, 2026
Author
Division of
Form
UPLOAD
Company
Z Squared Inc.

Letter

Re: Z Squared Inc. Registration Statement on Form S-1 Filed June 9, 2026 File No. 333-296653 Dear David Halabu: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jane Park at 202-551-7439 with any questions.

June 12, 2026

David Halabu Chief Executive Officer Z Squared Inc. 550 South Andrews Ave., Suite 700 Fort Lauderdale, Florida 33301

Sincerely,
Division of
Corporation Finance
Office of Crypto
Assets
cc: Morris C. Zarif

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 12, 2026

David Halabu
Chief Executive Officer
Z Squared Inc.
550 South Andrews Ave., Suite 700
Fort Lauderdale, Florida 33301

 Re: Z Squared Inc.
 Registration Statement on Form S-1
 Filed June 9, 2026
 File No. 333-296653
Dear David Halabu:
 This is to advise you that we have not reviewed and will not review your
registration
statement.
 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you that
the company and its management are responsible for the accuracy and adequacy of
their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
 Please contact Jane Park at 202-551-7439 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Crypto
Assets
cc: Morris C. Zarif
</TEXT>
</DOCUMENT>