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Correspondence 0001493152-26-019768 from CDT Equity Inc. (CDT)

CDT Equity Inc.
Date: April 30, 2026 · CIK: 0001896212 · Accession: 0001493152-26-019768

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File numbers found in text: 333-295226

Date
April 30, 2026
Author
CDT
Form
CORRESP
Company
CDT Equity Inc.

Letter

CDT Equity Inc.

Tamiami Trail North, Suite 200

Naples, Florida 34103

(646) 491-9132

April 30, 2026

VIA EDGAR SUBMISSION

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Re: CDT Equity Inc. (the " Company ")

Registration Statement on Form S-3 (File No. 333-295226) (the " Registration Statement ")

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended , the Company hereby requests that the U.S. Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement to become effective on Friday, May 1, 2026, at 4:15 p.m., Eastern Time, or as soon thereafter as is practicable, unless the Company notifies you otherwise prior to such time.

If you have any questions regarding this request, please contact our outside counsel, Todd Mason of Thompson Hine LLP, by telephone at (212) 908-3946 or via email at Todd.Mason@ThompsonHine.com. Please also call Todd Mason as soon as the Company's Registration Statement has been declared effective. Thank you for your attention to this matter.

Sincerely,
CDT
EQUITY INC.

Show Raw Text
CORRESP
 1
 filename1.htm

 CDT
Equity Inc.

 4851
Tamiami Trail North, Suite 200

 Naples,
Florida 34103

 (646)
491-9132

 April
30, 2026

 VIA
EDGAR SUBMISSION

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 Re:
 CDT Equity Inc. (the " Company ")

 Registration Statement on Form S-3 (File No. 333-295226) (the " Registration
 Statement ")

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 of the Securities Act of 1933, as amended , the Company hereby requests that the U.S. Securities and Exchange Commission
take appropriate action to cause the above-referenced Registration Statement to become effective on Friday, May 1, 2026, at 4:15 p.m.,
Eastern Time, or as soon thereafter as is practicable, unless the Company notifies you otherwise prior to such time.

 If
you have any questions regarding this request, please contact our outside counsel, Todd Mason of Thompson Hine LLP, by telephone at (212)
908-3946 or via email at Todd.Mason@ThompsonHine.com. Please also call Todd Mason as soon as the Company's Registration Statement
has been declared effective. Thank you for your attention to this matter.

 Sincerely,

 CDT
 EQUITY INC.

 By:
 /s/
 Andrew Regan

 Name:
 Andrew
 Regan

 Title:

 Chief
 Executive Officer

 cc:
 Todd Mason, Thompson Hine LLP