SEC Comment Letter for Sidus Space (SIDU) — Jan 28, 2026
Sidus Space Inc.
Date: Jan. 28, 2026 · CIK: 0001879726 · Accession: 0000000000-26-001018
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292839
Letter
Re: Sidus Space Inc. Registration Statement on Form S-3 Filed January 20, 2026 File No. 333-292839 Dear Carol Craig:
January 28, 2026
Carol Craig Chief Executive Officer Sidus Space Inc. 150 N. Sykes Creek Parkway, Suite 200 Merritt Island, FL 32953
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 Matthew Derby at 202-551-3334 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Technology
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 28, 2026 Carol Craig Chief Executive Officer Sidus Space Inc. 150 N. Sykes Creek Parkway, Suite 200 Merritt Island, FL 32953 Re: Sidus Space Inc. Registration Statement on Form S-3 Filed January 20, 2026 File No. 333-292839 Dear Carol Craig: 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 Matthew Derby at 202-551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology </TEXT> </DOCUMENT>