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Correspondence 0000921895-23-001236 from MachTen, Inc. (MACT) (CIK 0001957783) (MACT)

MachTen, Inc. (MACT) (CIK 0001957783)
Date: May 16, 2023 · CIK: 0001957783 · Accession: 0000921895-23-001236

AI Filing Summary & Sentiment

File numbers found in text: 000-56553

Date
May 16, 2023
Author
/s/ Elizabeth Gonzalez-Sussman
Form
CORRESP
Company
MachTen, Inc. (MACT) (CIK 0001957783)

Letter

O L S H A N

1325 AVENUE OF THE AMERICAS ● NEW YORK, NEW YORK 10019

TELEPHONE: 212.451.2300 ● FACSIMILE: 212.451.2222

May 16, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: MachTen, Inc. (File No. 000-56553)

Draft Registration Statement on Form 10

Ladies and Gentlemen:

Our firm represents MachTen, Inc. in connection with its filing of a Registration Statement on Form 10 on May 15, 2023 (Accession no. 0001193805-23-000731) (the “Registration Statement”).

Should any member of the Commission’s staff have any questions or desire any further information or clarification in respect of the Registration Statement, please do not hesitate to contact me (tel.: (212) 451-2206), Kenneth A. Schlesinger (tel.: (212) 451-2252) or Brian G. Roe (tel.: (212) 451-2382).

Very truly yours,
/s/ Elizabeth Gonzalez-Sussman

Show Raw Text
CORRESP
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    O   L   S   H   A   N

1325 AVENUE OF THE AMERICAS ● NEW YORK, NEW YORK 10019

TELEPHONE: 212.451.2300 ● FACSIMILE: 212.451.2222

May 16, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 Re: MachTen, Inc. (File No. 000-56553)

Draft Registration Statement on Form 10

Ladies and Gentlemen:

Our firm represents MachTen,
Inc. in connection with its filing of a Registration Statement on Form 10 on May 15, 2023 (Accession no. 0001193805-23-000731) (the “Registration
Statement”).

Should any member of the
Commission’s staff have any questions or desire any further information or clarification in respect of the Registration Statement,
please do not hesitate to contact me (tel.: (212) 451-2206), Kenneth A. Schlesinger (tel.: (212) 451-2252) or Brian G. Roe (tel.: (212)
451-2382).

Very truly yours,

/s/ Elizabeth Gonzalez-Sussman

Elizabeth Gonzalez-Sussman

Enclosures

 cc: Steven J. Moore

    O L S H A N   F R O M E   W O L O S K Y   L L P
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