SEC Comment Letter 0000000000-26-005411 to Aether Holdings, Inc. (ATHR)
Aether Holdings, Inc.
Date: May 28, 2026 · CIK: 0002026353 · Accession: 0000000000-26-005411
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296182
Letter
May 28, 2026 Nicolas Lin Chief Executive Officer Aether Holdings, Inc. 110 Charlton Street, Unit RET B New York, NY 10014 Re: Aether Holdings, Inc. Registration Statement on Form S-3 Filed May 22, 2026 File No. 333-296182 Dear Nicolas Lin: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Jeff Kauten at 202-551-3447 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: William Haddad
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May 28, 2026
Nicolas Lin
Chief Executive Officer
Aether Holdings, Inc.
110 Charlton Street, Unit RET B
New York, NY 10014
Re: Aether Holdings, Inc.
Registration Statement on Form S-3
Filed May 22, 2026
File No. 333-296182
Dear Nicolas Lin:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rule 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 Jeff Kauten at 202-551-3447 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: William Haddad