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Correspondence 0001171843-25-008063 from Rubico Inc. (RUBI)

Rubico Inc.
Date: Dec. 22, 2025 · CIK: 0001943421 · Accession: 0001171843-25-008063

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File numbers found in text: 333-292077

Date
December 22, 2025
Author
Maxim Group LLC
Form
CORRESP
Company
Rubico Inc.

Letter

Rubico Inc.

20 Iouliou Kaisara Str

19002 Paiania

Athens, Greece

December 22, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re: RUBICO Inc.

Registration Statement on Form F-1

Originally filed on December 11, 2025

File No. 333-292077

Ladies and Gentlemen:

On December 19, 2025, the undersigned registrant requested acceleration of the effectiveness of the above captioned Registration Statement on Form F-1, so that it would be made effective at 5:30 p.m. Eastern time on December 22, 2025, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended. In accordance with our telephonic advice to you through our counsel, we hereby withdraw our request for acceleration at the aforementioned effective date.

Thank you for the Staff’s cooperation in connection with this matter. Should you have any questions regarding this request, please do not hesitate to contact Will Vogel at (212) 922-2280 of Watson Farley & Williams LLP, counsel to the undersigned registrant.

Yours truly,

RUBICO INC.

By: /s/ Nikolaos Papastratis

Name: Nikolaos Papastratis

Title: Chief Financial Officer

December 22, 2025

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Rubico Inc.

Registration Statement on Form F-1

File No. 333-292077

Ladies and Gentlemen:

Reference is made to our letter, previously filed as correspondence via EDGAR on December 19, 2025, in which we provided concurrence in the request for acceleration of the effective date of the above-referenced Registration Statement for December 22, 2025, at 5:30 p.m. Eastern Time, 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.

Very truly yours,
Maxim Group LLC

Show Raw Text
CORRESP
 1
 filename1.htm

 Rubico Inc.

 20 Iouliou Kaisara Str

 19002 Paiania

 Athens, Greece

 December 22, 2025

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, NE

 Washington, D.C. 20549

 Re:
 RUBICO Inc.

 Registration Statement on Form F-1

 Originally filed on December 11, 2025

 File No. 333-292077

 Ladies and Gentlemen:

 On December 19, 2025, the undersigned registrant requested acceleration of
the effectiveness of the above captioned Registration Statement on Form F-1, so that it would be made effective at 5:30 p.m. Eastern time
on December 22, 2025, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended. In accordance
with our telephonic advice to you through our counsel, we hereby withdraw our request for acceleration at the aforementioned effective
date.

 Thank you for the Staff’s cooperation in connection with this matter.
Should you have any questions regarding this request, please do not hesitate to contact Will Vogel at (212) 922-2280 of Watson Farley
& Williams LLP, counsel to the undersigned registrant.

 Yours truly,

 RUBICO INC.

 By:
 /s/ Nikolaos Papastratis

 Name: Nikolaos Papastratis

 Title: Chief Financial Officer

 December 22, 2025

 VIA EDGAR

 Division of Corporation Finance

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Re:
 Rubico Inc.

 Registration Statement on Form F-1

 File No. 333-292077

 Ladies and Gentlemen:

 Reference is made to our letter, previously filed as correspondence
via EDGAR on December 19, 2025, in which we provided concurrence in the request for acceleration of the effective date of the above-referenced
Registration Statement for December 22, 2025, at 5:30 p.m. Eastern Time, 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.

 Very truly yours,

 Maxim Group LLC

 By:
 /s/ Larry Glassberg ________________

 Name: Larry Glassberg
Title: Co-Head of Investment Banking