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Correspondence 0001493152-25-028359 from Pineapple Financial Inc. (PAPL)

Pineapple Financial Inc.
Date: Dec. 18, 2025 · CIK: 0001938109 · Accession: 0001493152-25-028359

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File numbers found in text: 333-292120

Date
December 22, 2025
Author
Chief
Form
CORRESP
Company
Pineapple Financial Inc.

Letter

Re: Pineapple Financial Inc. (the " Company ")

December 18, 2025

VIA EDGAR AND FACSIMILE

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

F. Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-1

File No. 333-292120

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00 PM Eastern Time on Monday, December 22, 2025, or as soon thereafter as is practicable.

If you have any questions, please call Matthew Siracusa at (845) 649-8868.

Very
truly yours,
PINEAPPLE
FINANCIAL INC.

Show Raw Text
CORRESP
 1
 filename1.htm

 December
18, 2025

 VIA
EDGAR AND FACSIMILE

 United
States Securities and Exchange Commission

 Division
of Corporation Finance

 Office
of Finance

 100
F. Street, N.E.

 Washington,
D.C. 20549

 Re:
Pineapple Financial Inc. (the " Company ")

 Registration
Statement on Form S-1

 File
No. 333-292120

 Ladies
and Gentlemen:

 In
accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date
for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00 PM Eastern Time on Monday,
December 22, 2025, or as soon thereafter as is practicable.

 If
you have any questions, please call Matthew Siracusa at (845) 649-8868.

 Very
 truly yours,

 PINEAPPLE
 FINANCIAL INC.

 By:
 /s/
 Shubha Dasgupta

 Name:
 Shubha
Dasgupta

 Title:
 Chief
 Executive Officer (Principal Executive Officer)