SEC Comment Letter to Palladyne AI Corp. (PDYN)

Palladyne AI Corp.
Date: Jan. 16, 2026 · CIK: 0001826681 · Accession: 0000000000-26-000643

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File numbers found in text: 333-292638

Date

January 16, 2026

Author

Office of Technology

Form

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Company

Palladyne AI Corp.

Letter

January 16, 2026 Stephen Sonne Chief Legal Officer Palladyne AI Corp. 650 South 500 West, Suite 150 Salt Lake City, UT 84101 Re:Palladyne AI Corp. Registration Statement on Form S-3 Filed January 9, 2026 File No. 333-292638 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 Matthew Derby at 202-551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology

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January 16, 2026
Stephen Sonne
Chief Legal Officer
Palladyne AI Corp.
650 South 500 West, Suite 150
Salt Lake City, UT 84101
Re:Palladyne AI Corp.
Registration Statement on Form S-3
Filed January 9, 2026
File No. 333-292638
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 Matthew Derby at 202-551-3334 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology

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