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SEC Comment Letter 0000000000-26-004083 to BONK, INC. (BNKK)

BONK, INC.
Date: April 22, 2026 · CIK: 0001760903 · Accession: 0000000000-26-004083

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-295128

Date
April 22, 2026
Author
Jarrett Boon
Form
UPLOAD
Company
BONK, INC.

Letter

April 22, 2026 Jarrett Boon Chief Executive Officer BONK, INC. 60 E Rio Salado Pkwy, Suite 900 Tempe, AZ 85281 Re: BONK, INC. Registration Statement on Form S-3 Filed April 17, 2026 File No. 333-295128 Dear Jarrett Boon: 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 Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: William Yun, Esq.

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April 22, 2026
Jarrett Boon
Chief Executive Officer
BONK, INC.
60 E Rio Salado Pkwy, Suite 900
Tempe, AZ 85281
Re: BONK, INC.
Registration Statement on Form S-3
Filed April 17, 2026
File No. 333-295128
Dear Jarrett Boon:
            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 Margaret Sawicki at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services
cc: William Yun, Esq.