Correspondence 0001493152-26-004204 from BONK, INC. (BNKK)
BONK, INC.
Date: Jan. 29, 2026 · CIK: 0001760903 · Accession: 0001493152-26-004204
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File numbers found in text: 333-292056
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CORRESP
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Bonk,
Inc.
18801
N Thompson Peak Pkwy Ste 380
Scottsdale,
AZ 85255
January
29, 2026
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
DC 20549
Attention:
Robert Augustin
Re:
Bonk,
Inc.
Registration
Statement on Form S-1, File No. 333-292056
REQUEST
FOR ACCELERATION OF EFFECTIVENESS
Requested
Date: Friday, January 30, 2026
Requested
Time: 4:30 p.m., Eastern Time
Ladies
and Gentlemen:
Bonk,
Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as
amended (File No. 333-292056), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared
and becomes effective at 4:30 p.m. Eastern Time on Friday, January 30, 2026, or as soon thereafter as possible.
Please
contact our counsel, Soyoung Lee of Lucosky Brookman LLP at (732) 395-4504 with any questions you may have regarding this request. In
addition, the Company requests that you kindly notify Ms. Lee by telephone when this request for acceleration has been granted.
Sincerely
yours,
Bonk,
Inc.
/s/
Jarrett Boon
Jarrett
Boon
Chief
Executive Officer