CORRESP Filing
Nakamoto Inc.
Date: April 21, 2026 · CIK: 0001946573 · Accession: 0001493152-26-018344
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294958
Letter
VIA EDGAR Division of Corporation Finance SECURITIES AND EXCHANGE COMMISSION Attention: David Lin Re: Nakamoto Inc. Registration Statement on Form S-3 (File No. 333-294958)
Dear Mr. Lin:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Nakamoto Inc. (the “Company”) hereby requests that the effective date for the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) be accelerated so that it will be declared effective by the Securities and Exchange Commission (the “Commission”) by 5:00 p.m., Eastern Time, on April 23, 2026, or as soon thereafter as practicable.
The Company hereby authorizes Michael S. Lee of Reed Smith LLP, attorney for the Company, to orally modify or withdraw this request for acceleration.
Please contact Mr. Lee of Reed Smith LLP at (212) 549-0358 or michael.lee@reedsmith.com with any questions, and please notify when this request for acceleration has been granted.
Very truly yours,
By:
/s/ Teresa Gendron
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CORRESP
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Nakamoto
Inc.
300
10th Ave South
Nashville,
TN 37203
April
21, 2026
VIA
EDGAR
Division
of Corporation Finance
SECURITIES
AND EXCHANGE COMMISSION
100
F Street, N.E.
Washington,
DC 20549
Attention:
David Lin
Re:
Nakamoto
Inc.
Registration
Statement on Form S-3
(File
No. 333-294958)
Dear
Mr. Lin:
In
accordance with Rule 461 under the Securities Act of 1933, as amended, Nakamoto Inc. (the “Company”) hereby requests
that the effective date for the above-referenced Registration Statement on Form S-3 (the “Registration Statement”)
be accelerated so that it will be declared effective by the Securities and Exchange Commission (the “Commission”)
by 5:00 p.m., Eastern Time, on April 23, 2026, or as soon thereafter as practicable.
The
Company hereby authorizes Michael S. Lee of Reed Smith LLP, attorney for the Company, to orally modify or withdraw this request for acceleration.
Please
contact Mr. Lee of Reed Smith LLP at (212) 549-0358 or michael.lee@reedsmith.com with any questions, and please notify when this request
for acceleration has been granted.
Very truly yours,
By:
/s/ Teresa Gendron
Name:
Teresa Gendron
Title:
Chief Financial Officer and Treasurer
cc:
Michael S. Lee, Reed Smith LLP