SEC Comment Letter 0000000000-26-004124 to Velo3D, Inc. (VELO)
Velo3D, Inc.
Date: April 23, 2026 · CIK: 0001825079 · Accession: 0000000000-26-004124
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Letter
April 23, 2026 Arun Jeldi Chief Executive Officer Velo3D, Inc. 2710 Lakeview Court Fremont, CA 94538 Re: Velo3D, Inc. Draft Registration Statement on Form S-3 Submitted April 20, 2026 CIK No. 0001825079 Dear Arun Jeldi: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 Mitchell Austin at 202-551-3574 or Matthew Derby at 202-551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Thomas Rose
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April 23, 2026 Arun Jeldi Chief Executive Officer Velo3D, Inc. 2710 Lakeview Court Fremont, CA 94538 Re: Velo3D, Inc. Draft Registration Statement on Form S-3 Submitted April 20, 2026 CIK No. 0001825079 Dear Arun Jeldi: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 Mitchell Austin at 202-551-3574 or Matthew Derby at 202-551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Thomas Rose