SEC Comment Letter for Merlin, (MRLN) — May 12, 2026
Merlin, Inc.
Date: May 12, 2026 · CIK: 0002028707 · Accession: 0000000000-26-004803
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295578
Letter
Re: Merlin, Inc. Registration Statement on Form S-1 Filed May 6, 2026 File No. 333-295578 Dear Ryan Carrithers: 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 Uwem Bassey at 202-551-3433 or Jan Woo at 202-551-3453 with any questions.
May 12, 2026
Ryan Carrithers Chief Financial Officer Merlin, Inc. 100 Causeway, Floor 23 Boston, MA 02114
Sincerely,
Division of
Corporation Finance
Office of
Technology
cc: Stephen W. Ranere
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 12, 2026 Ryan Carrithers Chief Financial Officer Merlin, Inc. 100 Causeway, Floor 23 Boston, MA 02114 Re: Merlin, Inc. Registration Statement on Form S-1 Filed May 6, 2026 File No. 333-295578 Dear Ryan Carrithers: 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 Uwem Bassey at 202-551-3433 or Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Stephen W. Ranere </TEXT> </DOCUMENT>