SEC Company Response from Sidus Space (SIDU) — Feb 4, 2026

Sidus Space Inc.
Date: Feb. 4, 2026 · CIK: 0001879726 · Accession: 0001493152-26-005044

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File numbers found in text: 333-292839

Date

January 20, 2026

Author

Chief

Form

CORRESP

Company

Sidus Space Inc.

Letter

Sidus Space, Inc.

N. Sykes Creek Pkwy, Suite 200

Merritt Island, FL 32953

February 4, 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:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), Sidus Space, Inc. (the "Company") respectfully requests 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 Wednesday, February 4, 2026, or as soon thereafter as practicable.

Please notify Sean Reid of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 896-0610 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration 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
4, 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:

 Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), Sidus Space, Inc.
(the "Company") respectfully requests 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 Wednesday, February 4, 2026, or as soon thereafter as practicable.

 Please
notify Sean Reid of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 896-0610 as soon as possible as to
the time the Registration Statement has been declared effective pursuant to this acceleration request.

 Thank
 you,

 SIDUS
 SPACE, INC.

 By:
 /s/
 Carol Craig

 Name:
 Carol
 Craig

 Title:
 Chief
 Executive Officer

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