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SEC Comment Letter 0000000000-24-013357 to Palladyne AI Corp. (PDYN)

Palladyne AI Corp.
Date: Dec. 4, 2024 · CIK: 0001826681 · Accession: 0000000000-24-013357

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File numbers found in text: 333-283359

Date
December 4, 2024
Author
Office of Technology
Form
UPLOAD
Company
Palladyne AI Corp.

Letter

December 4, 2024 Stephen Sonne Chief Legal Officer Palladyne AI Corp. 650 South 500 West, Suite 150 Salt Lake City, Utah 84101 Re:Palladyne AI Corp. Registration Statement on Form S-1 Filed November 20, 2024 File No. 333-283359 Dear Stephen Sonne: 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 Aliya Ishmukhamedova at 202-551-7519 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:Michael Nordtvedt

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December 4, 2024
Stephen Sonne
Chief Legal Officer
Palladyne AI Corp.
650 South 500 West, Suite 150
Salt Lake City, Utah 84101
Re:Palladyne AI Corp.
Registration Statement on Form S-1
Filed November 20, 2024
File No. 333-283359
Dear Stephen Sonne:
            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 Aliya Ishmukhamedova at 202-551-7519 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Michael Nordtvedt