Correspondence 0001104659-26-011580 from DEFSEC Technologies Inc. (DFSC)
DEFSEC Technologies Inc.
Date: Feb. 6, 2026 · CIK: 0001889823 · Accession: 0001104659-26-011580
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File numbers found in text: 333-293140
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CORRESP 1 filename1.htm February 6, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Request for Acceleration – DEFSEC Technologies Inc. Registration Statement on Form F-3 Filed February 2, 2026 (SEC File No. 333-293140) Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, DEFSEC Technologies Inc. (the "Company"), respectfully requests that the Commission accelerate the effectiveness of the above-referenced Registration Statement on Form F-3 (File No. 333-293140), and permit said Registration Statement to become effective at 4:00 p.m. (Eastern Time) on February 10, 2026, or as soon thereafter as practicable. The Company hereby authorizes Nicholas Arruda, an attorney with our outside legal counsel, Dorsey & Whitney LLP, to orally modify or withdraw this request for acceleration. Please contact Nicholas Arruda of Dorsey & Whitney LLP at (416) 367-7377 with any questions with respect to this request. Sincerely, DEFSEC TECHNOLOGIES INC. /s/ Jennifer Welsh Jennifer Welsh Chief Financial Officer