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
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File numbers found in text: 000-56553
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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
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