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SEC Comment Letter 0000000000-24-012940 to reAlpha Tech Corp. (AIRE)

reAlpha Tech Corp.
Date: Nov. 21, 2024 · CIK: 0001859199 · Accession: 0000000000-24-012940

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File numbers found in text: 333-283284

Date
November 21, 2024
Author
Pearlyne Paulemon
Form
UPLOAD
Company
reAlpha Tech Corp.

Letter

November 21, 2024 Giri Devanur Chief Executive Officer reAlpha Tech Corp. 6515 Longshore Loop, Suite 100 Dublin, OH 43017 Re:reAlpha Tech Corp. Registration Statement on Form S-3 Filed November 15, 2024 File No. 333-283284 Dear Giri Devanur: 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 Pearlyne Paulemon at 202-551-8714 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Gabriel Miranda

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November 21, 2024
Giri Devanur
Chief Executive Officer
reAlpha Tech Corp.
6515 Longshore Loop, Suite 100
Dublin, OH 43017
Re:reAlpha Tech Corp.
Registration Statement on Form S-3
Filed November 15, 2024
File No. 333-283284
Dear Giri Devanur:
            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 Pearlyne Paulemon at 202-551-8714 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Gabriel Miranda