SEC Comment Letter for Palomino Laboratories (PALX) — Jan 13, 2026
Palomino Laboratories Inc.
Date: Jan. 13, 2026 · CIK: 0001938569 · Accession: 0000000000-26-000443
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Palomino Laboratories Inc. Draft Registration Statement on Form S-1 Submitted January 12, 2026 CIK No. 0001938569 Dear Jeffrey Shealy:
January 13, 2026
Jeffrey Shealy Chief Executive Officer Palomino Laboratories Inc. 313 Bryant Court Palo Alto, CA 94301
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the 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 David Link at 202-551-3356 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Cassi Olson
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 13, 2026 Jeffrey Shealy Chief Executive Officer Palomino Laboratories Inc. 313 Bryant Court Palo Alto, CA 94301 Re: Palomino Laboratories Inc. Draft Registration Statement on Form S-1 Submitted January 12, 2026 CIK No. 0001938569 Dear Jeffrey Shealy: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the 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 David Link at 202-551-3356 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Cassi Olson </TEXT> </DOCUMENT>