Correspondence 0001493152-25-028682 from Pineapple Financial Inc. (PAPL)
Pineapple Financial Inc.
Date: Dec. 22, 2025 · CIK: 0001938109 · Accession: 0001493152-25-028682
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File numbers found in text: 333-292120
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CORRESP 1 filename1.htm December 22, 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: Reference is made to our letter, filed as correspondence via EDGAR on December 18, 2025, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for Monday, December 22, 2025, at 5:00 PM Eastern Time or as soon as practicable thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date. 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)