SEC Company Response from Sidus Space (SIDU) — Feb 3, 2026

Sidus Space Inc.
Date: Feb. 3, 2026 · CIK: 0001879726 · Accession: 0001493152-26-004937

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File numbers found in text: 333-292839

Date

January 20, 2026

Author

Carol Craig

Form

CORRESP

Company

Sidus Space Inc.

Letter

Sidus Space, Inc.

N. Sykes Creek Pkwy, Suite 200

Merritt Island, FL 32953

February 3, 2026

VIA EDGAR

United States Securities

and Exchange Commission

F Street, N.E.

Washington, D.C. 20549

Attention: Matthew Derby

Re:

Sidus Space, Inc.

Registration Statement on Form S-3

Filed January 20, 2026

File No. 333-292839

Ladies and Gentlemen:

Sidus Space, Inc. (the "Company") hereby respectfully withdraws its request dated February 2, 2026 that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern Standard Time, on Tuesday, February 3, 2026, or as soon thereafter as practicable. The Company intends to submit a revised acceleration request at a later date.

Please notify Sean Reid of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 896-0610 if there are any questions with respect to this request.

Thank you,

SIDUS SPACE, INC.

By: /s/ Carol Craig

Name: Carol Craig

Title: Chief Executive Officer

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CORRESP
 1
 filename1.htm

 Sidus
Space, Inc.

 150
N. Sykes Creek Pkwy, Suite 200

 Merritt
Island, FL 32953

 February
 3, 2026

 VIA
EDGAR

 United
States Securities

 and
Exchange Commission

 100
F Street, N.E.

 Washington,
D.C. 20549

 Attention:
Matthew Derby

 Re:

 Sidus Space, Inc.

 Registration Statement on Form S-3

 Filed January 20, 2026

 File No. 333-292839

 Ladies
and Gentlemen:

 Sidus
Space, Inc. (the "Company") hereby respectfully withdraws its request dated February 2, 2026 that the effective date of the
registration statement referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern Standard Time, on Tuesday,
February 3, 2026, or as soon thereafter as practicable. The Company intends to submit a revised acceleration request at a later date.

 Please
notify Sean Reid of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 896-0610 if there are any questions
with respect to this request.

 Thank
you,

 SIDUS SPACE, INC.

 By:
 /s/
 Carol Craig

 Name:
 Carol Craig

 Title:
 Chief Executive Officer

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