SEC Comment Letter 0000000000-26-001382 to NEONC TECHNOLOGIES HOLDINGS, INC. (NTHI)
NEONC TECHNOLOGIES HOLDINGS, INC.
Date: Feb. 10, 2026 · CIK: 0001979414 · Accession: 0000000000-26-001382
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293281
Letter
February 10, 2026 Amir Farrokh Heshmatpour Chief Executive Officer NeOnc Technologies Holdings, Inc. 23975 Park Sorrento, Suite 205 Calabasas, CA 91302 Re:NeOnc Technologies Holdings, Inc. Registration Statement on Form S-1 Filed February 6, 2026 File No. 333-293281 Dear Amir Farrokh Heshmatpour: This is to advise you that we have not reviewed and will not review your 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 Chris Edwards at 202-551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Thomas J. Poletti, Esq.
Show Raw Text
February 10, 2026
Amir Farrokh Heshmatpour
Chief Executive Officer
NeOnc Technologies Holdings, Inc.
23975 Park Sorrento, Suite 205
Calabasas, CA 91302
Re:NeOnc Technologies Holdings, Inc.
Registration Statement on Form S-1
Filed February 6, 2026
File No. 333-293281
Dear Amir Farrokh Heshmatpour:
This is to advise you that we have not reviewed and will not review your 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 Chris Edwards at 202-551-6761 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Thomas J. Poletti, Esq.