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Correspondence 0001104659-25-125673 from Immersed Inc. (CIK 0001817417)

Immersed Inc. (CIK 0001817417)
Date: Dec. 31, 2025 · CIK: 0001817417 · Accession: 0001104659-25-125673

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File numbers found in text: 024-12657

Date
December 31, 2025
Author
Renji Bijoy
Form
CORRESP
Company
Immersed Inc. (CIK 0001817417)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Technology Attention: Edwin Kim and Matthew Derby Offering Statement on Form 1-A Pre-qualification Amendment #3 Filed December 31, 2025 File No. 024-12657

Dear Mr. Kim and Mr. Derby,

Immersed Inc., a Delaware corporation, hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Offering Statement to become qualified at 4:00 PM Eastern Time on January 5, 2026 or as soon thereafter as possible.

Should you have any questions or require any additional information with respect to this filing, please contact Rebecca Distefano at (305) 579-0541. Thank you for your assistance and cooperation.

Very truly yours,
IMMERSED INC.

Show Raw Text
CORRESP
 1
 filename1.htm

 December 31, 2025

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 Office of Technology

 100 F Street NE

 Washington, D.C. 20549-3561

 Attention: Edwin Kim and Matthew Derby

 Re:
 Immersed Inc.

 Offering Statement on Form 1-A

 Pre-qualification Amendment #3

 Filed December 31, 2025

 File No. 024-12657

 Dear Mr. Kim and Mr. Derby,

 Immersed Inc., a Delaware corporation, hereby
requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Offering Statement to become
qualified at 4:00 PM Eastern Time on January 5, 2026 or as soon thereafter as possible.

 Should you have any questions or require any additional
information with respect to this filing, please contact Rebecca Distefano at (305) 579-0541. Thank you for your assistance and cooperation.

 Very truly yours,

 IMMERSED INC.

 /s/ Renji Bijoy

 Renji Bijoy

 Chief Executive Officer