SEC Comment Letter 0000000000-26-000565 to Velo3D, Inc. (VELO)
Velo3D, Inc.
Date: Jan. 15, 2026 · CIK: 0001825079 · Accession: 0000000000-26-000565
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File numbers found in text: 333-292699
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January 15, 2026
Bernard Chung
Chief Financial Officer
Velo3D, Inc.
2710 Lakeview Court
Fremont, CA 94538
Re:Velo3D, Inc.
Registration Statement on Form S-3
Filed January 13, 2026
File No. 333-292699
Dear Bernard Chung:
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 Matthew Derby at 202-551-3334 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology