CORRESP Filing
DevvStream Corp.
Date: July 8, 2025 · CIK: 0001854480 · Accession: 0001140361-25-025259
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File numbers found in text: 333-286070
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CORRESP 1 filename1.htm 2108 N St., Suite 4254 Sacramento, California 95816 July 8, 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 Request for Acceleration Dear Ms. Paulemon: In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above referenced Registration Statement on Form S-1 be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time, on July 10, 2025 or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please confirm that event with 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