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CORRESP Filing

DevvStream Corp.
Date: June 27, 2025 · CIK: 0001854480 · Accession: 0001140361-25-023987

Offering / Registration Process

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File numbers found in text: 333-286070

Date
June 27, 2025
Author
By
Form
CORRESP
Company
DevvStream Corp.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549-3628 DevvStream Corp. (the “Company”) Registration Statement on Form S-1 File No. 333-286070 Withdrawal of Acceleration Request

Re:

Dear Ms. Paulemon:

Reference is made to our letter, filed as correspondence via EDGAR on June 25, 2025, in which the undersigned registrant, DevvStream Corp. requested acceleration of the effectiveness of the above referenced Registration Statement on Form S-1 (the “ Registration Statement ”) at 4:30 p.m., Eastern Time, on June 27, 2025, or as soon thereafter as practicable (the “ Effective Time ”), in accordance with Rule 460 under the Securities Act of 1933, as amended.

The Company is no longer requesting that such Registration Statement be declared effective at the Effective Time and we hereby formally withdraw our request for acceleration of the effective date until further notice from the Company.

If there are any questions, please contact our counsel, Julio Esquivel, of Shumaker, Loop & Kendrick, LLP, at (813) 227-2325.

Very truly yours,
By:

Show Raw Text
CORRESP
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 filename1.htm

 2108 N St., Suite 4254
 Sacramento, California 95816

 June 27, 2025

 VIA EDGAR

 United States Securities and Exchange Commission
 Division of Corporation Finance
 Office of Real Estate & Construction
 100 F Street, N.E.
 Washington, D.C. 20549-3628

 Attn: Pearlyne Paulemon, Division of Corporation Finance, Office of Real Estate & Construction

 Re:

 DevvStream Corp. (the “Company”)

 Registration Statement on Form S-1

 File No. 333-286070

 Withdrawal of Acceleration Request

 Dear Ms. Paulemon:

 Reference is made to our letter, filed as correspondence via EDGAR on June 25, 2025, in which the undersigned registrant, DevvStream Corp. requested acceleration of the effectiveness of the above
 referenced Registration Statement on Form S-1 (the “ Registration Statement ”)  at 4:30 p.m., Eastern Time, on June 27, 2025, or as soon thereafter as practicable (the “ Effective Time ”), in accordance with Rule 460 under the Securities
 Act of 1933, as amended.

 The Company is no longer requesting that such Registration Statement be declared effective at the Effective Time and we hereby formally withdraw our request for acceleration of the effective date
 until further notice from the Company.

 If there are any questions, please contact our counsel, Julio Esquivel, of Shumaker, Loop & Kendrick, LLP, at (813) 227-2325.

 Very truly yours,

 By:

 /s/ Sunny Trinh

 Name:

 Sunny Trinh

 Title:

 Chief Executive Officer

 cc: Julio C. Esquivel, Shumaker, Loop & Kendrick, LLP