CORRESP Filing
Infleqtion, Inc.
Date: April 7, 2026 · CIK: 0002007825 · Accession: 0001193125-26-145500
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294802
Letter
Infleqtion, Inc.
1315 West Century Drive, Suite 150
Louisville, CO 80027
April 7, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Office of Technology
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Edwin Kim
Re: Infleqtion, Inc.
Registration Statement on Form S-1 (File No. 333-294802)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Infleqtion, Inc. (the “Company”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) and declare the Registration Statement effective as of 4:00 p.m. Eastern time, on April 9, 2026, or as soon thereafter as possible, or at such other time as its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission.
Once the Registration Statement has been declared effective, please orally confirm that event with Kristin VanderPas of Cooley LLP at (415) 693-2097 or, in her absence, Peter Byrne of Cooley LLP at (212) 479-6778.
Very truly yours,
Infleqtion, Inc.
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CORRESP 1 filename1.htm CORRESP Infleqtion, Inc. 1315 West Century Drive, Suite 150 Louisville, CO 80027 April 7, 2026 VIA EDGAR U.S. Securities and Exchange Commission Office of Technology Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Edwin Kim Re: Infleqtion, Inc. Registration Statement on Form S-1 (File No. 333-294802) Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Infleqtion, Inc. (the “Company”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) and declare the Registration Statement effective as of 4:00 p.m. Eastern time, on April 9, 2026, or as soon thereafter as possible, or at such other time as its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission. Once the Registration Statement has been declared effective, please orally confirm that event with Kristin VanderPas of Cooley LLP at (415) 693-2097 or, in her absence, Peter Byrne of Cooley LLP at (212) 479-6778. Very truly yours, Infleqtion, Inc. /s/ Matthew Kinsella By: Matthew Kinsella Title: Chief Executive Officer cc: Ilan Hart, Infleqtion, Inc. Jason Hall, Infleqtion, Inc. Kristin VanderPas, Cooley LLP Peter Byrne, Cooley LLP