Correspondence 0001641172-25-002982 from Aether Holdings, Inc. (ATHR)
Aether Holdings, Inc.
Date: April 7, 2025 · CIK: 0002026353 · Accession: 0001641172-25-002982
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284081
Letter
AETHER HOLDINGS INC.
1441 Broadway, 30 th Floor
New York, New York 10018
April 7, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attention: Aliya Ishmukhamedova
Jeff Kauten
Claire DeLabar
Robert Littlepage
Re: Aether Holdings, Inc.
Registration Statement on Form S-1
Initially filed December 30, 2024, as amended
File No. 333-284081
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aether Holdings, Inc., hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form S-1 so that it will become effective at 4:30 p.m., Eastern Time, on Wednesday, April 9, 2025 (the " Effective Time "). The Company hereby grants to each of Richard I. Anslow, Esq. and Lawrence A. Rosenbloom, Esq. of Ellenoff Grossman & Schole LLP the authority to communicate to the staff of the U.S. Securities and Exchange Commission one or more requests for any potential deferral of the Effective Time.
Very truly yours,
/s/ Nicolas Lin
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CORRESP 1 filename1.htm AETHER HOLDINGS INC. 1441 Broadway, 30 th Floor New York, New York 10018 April 7, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attention: Aliya Ishmukhamedova Jeff Kauten Claire DeLabar Robert Littlepage Re: Aether Holdings, Inc. Registration Statement on Form S-1 Initially filed December 30, 2024, as amended File No. 333-284081 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aether Holdings, Inc., hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form S-1 so that it will become effective at 4:30 p.m., Eastern Time, on Wednesday, April 9, 2025 (the " Effective Time "). The Company hereby grants to each of Richard I. Anslow, Esq. and Lawrence A. Rosenbloom, Esq. of Ellenoff Grossman & Schole LLP the authority to communicate to the staff of the U.S. Securities and Exchange Commission one or more requests for any potential deferral of the Effective Time. Very truly yours, /s/ Nicolas Lin Nicolas Lin Chief Executive Officer cc: Ellenoff Grossman & Schole LLP