SEC Comment Letter 0000000000-26-004663 to KIDZ AI Inc. (KIDZ)
KIDZ AI Inc.
Date: May 7, 2026 · CIK: 0002022308 · Accession: 0000000000-26-004663
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295491
Letter
May 7, 2026 Hui Luo Chief Executive Officer Classover Holdings, Inc. 405 Lexington Avenue, 44th Floor New York, NY 10174 Re: Classover Holdings, Inc. Registration Statement on Form S-3 Filed May 1, 2026 File No. 333-295491 Dear Hui Luo: 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 Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Jeffery Gallant
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May 7, 2026 Hui Luo Chief Executive Officer Classover Holdings, Inc. 405 Lexington Avenue, 44th Floor New York, NY 10174 Re: Classover Holdings, Inc. Registration Statement on Form S-3 Filed May 1, 2026 File No. 333-295491 Dear Hui Luo: 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 Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Jeffery Gallant