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SEC Comment Letter 0000000000-25-000605 to QT IMAGING HOLDINGS, INC. (QTI)

QT IMAGING HOLDINGS, INC.
Date: Jan. 21, 2025 · CIK: 0001844505 · Accession: 0000000000-25-000605

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File numbers found in text: 333-284317

Date
January 21, 2025
Author
Jane Park
Form
UPLOAD
Company
QT IMAGING HOLDINGS, INC.

Letter

January 21, 2025 Dr. Raluca Dinu Chief Executive Officer QT Imaging Holdings, Inc. 3 Hamilton Landing, Suite 160 Novato, CA 94949 Re:QT Imaging Holdings, Inc. Registration Statement on Form S-1 Filed January 16, 2025 File No. 333-284317 Dear Dr. Raluca Dinu: 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Jeffrey Selman, Esq.

Show Raw Text
January 21, 2025
Dr. Raluca Dinu
Chief Executive Officer
QT Imaging Holdings, Inc.
3 Hamilton Landing, Suite 160
Novato, CA 94949
Re:QT Imaging Holdings, Inc.
Registration Statement on Form S-1
Filed January 16, 2025
File No. 333-284317
Dear Dr. Raluca Dinu:
            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 Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Jeffrey Selman, Esq.