Correspondence 0001493152-26-026352 from Aether Holdings, Inc. (ATHR)
Aether Holdings, Inc.
Date: May 29, 2026 · CIK: 0002026353 · Accession: 0001493152-26-026352
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296182
Letter
Re: Aether Holdings, Inc.
VIA EDGAR
May 29, 2026
United States Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, D.C. 20549
Registration Statement on Form S-3
File No. 333-296182
Acceleration Request
Requested Date: June 2, 2026
Requested Time: 4:00 p.m., Eastern Time
Mr. Jeff Kauten:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Aether Holdings, Inc. (the “Company”) hereby requests the Securities and Exchange Commission take appropriate action to cause the above-referenced registration statement (the “Registration Statement”) to become effective on June 2, 2026, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Venable LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Venable LLP, by calling William Haddad at (212) 503-9812 or, in his absence, Arif Soto at (212) 503-0874.
Very
truly yours,
AETHER
HOLDINGS, INC.
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VIA
EDGAR
May
29, 2026
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Aether
Holdings, Inc.
Registration
Statement on Form S-3
File
No. 333-296182
Acceleration
Request
Requested
Date:
June
2, 2026
Requested
Time:
4:00
p.m., Eastern Time
Mr.
Jeff Kauten:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Aether Holdings, Inc. (the “Company”) hereby
requests the Securities and Exchange Commission take appropriate action to cause the above-referenced registration statement (the “Registration
Statement”) to become effective on June 2, 2026, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or
our outside counsel, Venable LLP, request by telephone that such Registration Statement be declared effective at some other time. In
making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once
the Registration Statement is effective, please orally confirm the event with our counsel, Venable LLP, by calling William Haddad at
(212) 503-9812 or, in his absence, Arif Soto at (212) 503-0874.
Very
truly yours,
AETHER
HOLDINGS, INC.
By:
/s/
Nicolas Lin
Name:
Nicolas
Lin
Title:
Chief
Executive Officer
cc:
William
Haddad, Venable LLP
Arif
Soto, Venable LLP