Correspondence 0001193125-26-015520 from Palladyne AI Corp. (PDYN)
Palladyne AI Corp.
Date: Jan. 16, 2026 · CIK: 0001826681 · Accession: 0001193125-26-015520
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292638
Letter
Re: Palladyne AI Corp.
Palladyne AI Corp. 650 South 500 West, Suite 150 Salt Lake City, Utah 84101 January 16, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549
Attention: Matthew Derby
Registration Statement on Form S-3
File No. 333-292638
Acceleration Request
Requested Date: January 21, 2026
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen: Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, Palladyne AI Corp. (the “ Company ”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-292638) (the “ Registration Statement ”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon thereafter as practicable, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Michael Nordtvedt at (206) 734-5562. [Signature page follows]
Sincerely,
PALLADYNE AI CORP.
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CORRESP 1 filename1.htm CORRESP Palladyne AI Corp. 650 South 500 West, Suite 150 Salt Lake City, Utah 84101 January 16, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Matthew Derby Re: Palladyne AI Corp. Registration Statement on Form S-3 File No. 333-292638 Acceleration Request Requested Date: January 21, 2026 Requested Time: 4:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, Palladyne AI Corp. (the “ Company ”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-292638) (the “ Registration Statement ”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon thereafter as practicable, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Michael Nordtvedt at (206) 734-5562. [Signature page follows] Sincerely, PALLADYNE AI CORP. /s/ Trevor Thatcher Trevor Thatcher Chief Financial Officer cc: Stephen Sonne, Palladyne AI Corp. Patrick J. Schultheis, Wilson Sonsini Goodrich & Rosati P.C. Michael Nordtvedt, Wilson Sonsini Goodrich & Rosati P.C.