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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

Date
Jan. 29, 2026
Author
yours
Form
CORRESP
Company
BONK, INC.

Letter

Bonk, Inc.

N Thompson Peak Pkwy Ste 380

Scottsdale, AZ 85255

January 29, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

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.

Show Raw Text
CORRESP
1
filename1.htm

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