SEC Comment Letter 0000000000-26-004389 to CDT Equity Inc. (CDT)
CDT Equity Inc.
Date: April 29, 2026 · CIK: 0001896212 · Accession: 0000000000-26-004389
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File numbers found in text: 333-295226
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April 29, 2026 Andrew Regan Chief Executive Officer CDT Equity Inc. 4851 Tamiami Trail North, Suite 200 Naples, FL 34103 Re: CDT Equity Inc. Registration Statement on Form S-3 Filed April 22, 2026 File No. 333-295226 Dear Andrew Regan: 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 Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Todd Mason