SEC Comment Letter 0000000000-26-001285 to DEFSEC Technologies Inc. (DFSC)
DEFSEC Technologies Inc.
Date: Feb. 6, 2026 · CIK: 0001889823 · Accession: 0000000000-26-001285
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293140
Letter
February 6, 2026 Sean Homuth Chief Executive Officer DEFSEC Technologies Inc. 80 Hines, Suite #300 Ottawa, Ontario K2K 2T8 Canada Re:DEFSEC Technologies Inc. Registration Statement on Form F-3 Filed February 2, 2026 File No. 333-293140 Dear Sean Homuth: 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 Mitchell Austin at 202-551-3574 or Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:Nicholas Arruda
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February 6, 2026
Sean Homuth
Chief Executive Officer
DEFSEC Technologies Inc.
80 Hines, Suite #300
Ottawa, Ontario K2K 2T8
Canada
Re:DEFSEC Technologies Inc.
Registration Statement on Form F-3
Filed February 2, 2026
File No. 333-293140
Dear Sean Homuth:
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 Mitchell Austin at 202-551-3574 or Jan Woo at 202-551-3453 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Nicholas Arruda