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
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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