SEC Comment Letter for DEEP FISSION, (FISN) — Feb 23, 2026
DEEP FISSION, INC.
Date: Feb. 23, 2026 · CIK: 0001918102 · Accession: 0000000000-26-001819
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293510
Letter
Re: DEEP FISSION, INC. Registration Statement on Form S-1 Filed February 17, 2026 File No. 333-293510 Dear Elizabeth Muller:
February 23, 2026
Elizabeth Muller President and Chief Executive Officer DEEP FISSION, INC. 2001 Addison Street Suite 300 Berkeley, California 94704
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 Kevin Dougherty at 202-551-3271 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: Albert Vanderlaan
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 23, 2026 Elizabeth Muller President and Chief Executive Officer DEEP FISSION, INC. 2001 Addison Street Suite 300 Berkeley, California 94704 Re: DEEP FISSION, INC. Registration Statement on Form S-1 Filed February 17, 2026 File No. 333-293510 Dear Elizabeth Muller: 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 Kevin Dougherty at 202-551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Albert Vanderlaan </TEXT> </DOCUMENT>