Correspondence 0001213900-25-124578 from T3 Defense Inc. (DFNS)
T3 Defense Inc.
Date: Dec. 22, 2025 · CIK: 0001787518 · Accession: 0001213900-25-124578
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292209
Letter
Re: Nukkleus Inc.
Nukkleus Inc. 575 Fifth Avenue, 14 th Floor New York, NY 10017
December 22, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
Registration Statement on Form S-1
Filed December 17, 2025
File No. 333-292209
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nukkleus Inc. (the " Company ") hereby requests that the effective date of the Company's Registration Statement on Form S-1 (File No. 333-292209) (the " Registration Statement ") be accelerated so that the Company's Registration Statement will become effective on Tuesday, December 23, 2025 at 4:30 p.m. (Eastern Time), or as soon thereafter as practicable.
Please feel free to direct any questions or comments concerning this request to Robert Cohen, Esq. of McDermott Will & Schulte LLP at (212) 547-5885.
The Company understands that the staff of the United States Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.
NUKKLEUS INC.
By: /s/ Menachem Shalom
Name: Menachem Shalom
Title: Chief Executive Officer
cc: Robert Cohen, McDermott Will & Schulte LLP
Show Raw Text
CORRESP 1 filename1.htm Nukkleus Inc. 575 Fifth Avenue, 14 th Floor New York, NY 10017 December 22, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3720 Re: Nukkleus Inc. Registration Statement on Form S-1 Filed December 17, 2025 File No. 333-292209 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nukkleus Inc. (the " Company ") hereby requests that the effective date of the Company's Registration Statement on Form S-1 (File No. 333-292209) (the " Registration Statement ") be accelerated so that the Company's Registration Statement will become effective on Tuesday, December 23, 2025 at 4:30 p.m. (Eastern Time), or as soon thereafter as practicable. Please feel free to direct any questions or comments concerning this request to Robert Cohen, Esq. of McDermott Will & Schulte LLP at (212) 547-5885. The Company understands that the staff of the United States Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. NUKKLEUS INC. By: /s/ Menachem Shalom Name: Menachem Shalom Title: Chief Executive Officer cc: Robert Cohen, McDermott Will & Schulte LLP