SEC Company Response from DEEP FISSION, (FISN) — Apr 29, 2026
DEEP FISSION, INC.
Date: April 29, 2026 · CIK: 0001918102 · Accession: 0001104659-26-051464
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293510
Letter
Re: Deep Fission, Inc. Registration Statement on Form S-1 File No. 333-293510
April 29, 2026
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, Deep Fission, Inc., a Delaware corporation (the " Registrant "), hereby requests that the above-referenced Registration Statement on Form S-1 (the " Registration Statement ") be declared effective at 4:01 p.m., Eastern Time, on May 1, 2026, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Orrick, Herrington & Sutcliffe LLP, by calling Albert Vanderlaan at (617) 880-2219.
The Registrant hereby authorizes Albert Vanderlaan of Orrick, Herrington & Sutcliffe LLP to orally modify or withdraw this request for acceleration.
Thank you for your assistance in this matter.
Kind regards,
DEEP FISSION, INC.
By: /s/ William (Mark) Schmitz
Name: William (Mark) Schmitz
Title: Chief Financial Officer
cc: Albert Vanderlaan, Orrick, Herrington & Sutcliffe LLP
Show Raw Text
CORRESP 1 filename1.htm April 29, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Deep Fission, Inc. Registration Statement on Form S-1 File No. 333-293510 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, Deep Fission, Inc., a Delaware corporation (the " Registrant "), hereby requests that the above-referenced Registration Statement on Form S-1 (the " Registration Statement ") be declared effective at 4:01 p.m., Eastern Time, on May 1, 2026, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Orrick, Herrington & Sutcliffe LLP, by calling Albert Vanderlaan at (617) 880-2219. The Registrant hereby authorizes Albert Vanderlaan of Orrick, Herrington & Sutcliffe LLP to orally modify or withdraw this request for acceleration. Thank you for your assistance in this matter. Kind regards, DEEP FISSION, INC. By: /s/ William (Mark) Schmitz Name: William (Mark) Schmitz Title: Chief Financial Officer cc: Albert Vanderlaan, Orrick, Herrington & Sutcliffe LLP