SEC Company Response from Merlin, (MRLN) — Apr 15, 2026
Merlin, Inc.
Date: April 15, 2026 · CIK: 0002028707 · Accession: 0001213900-26-044082
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295068
Letter
Re: Acceleration Request for Merlin, Inc.
Merlin, Inc. 129 South Street Boston, MA 02111
April 15,
VIA EDGAR
United States Securities and Exchange Commission Division of Corporation Finance
100 F Street NE Washington, D.C. 20549
Registration Statement on Form S-1
File No. 333-295068
Requested Date: April 17, 2026
Requested Time: 4:00 p.m. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Merlin, Inc. hereby respectfully requests that the effective date of the above-captioned Registration Statement on Form S-1, as amended (the "Registration Statement"), be accelerated to, and that the Registration Statement be declared effective at 4:00 p.m., Eastern Time, on April 17, 2026, or as soon as practicable thereafter.
Please contact John J. Slater (email: John.Slater@lw.com or telephone: (713) 546-7967) of Latham & Watkins LLP with any questions, and please notify him when this request for acceleration has been granted.
Very truly yours,
Merlin, Inc.
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CORRESP 1 filename1.htm Merlin, Inc. 129 South Street Boston, MA 02111 April 15, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street NE Washington, D.C. 20549 Re: Acceleration Request for Merlin, Inc. Registration Statement on Form S-1 File No. 333-295068 Requested Date: April 17, 2026 Requested Time: 4:00 p.m. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Merlin, Inc. hereby respectfully requests that the effective date of the above-captioned Registration Statement on Form S-1, as amended (the "Registration Statement"), be accelerated to, and that the Registration Statement be declared effective at 4:00 p.m., Eastern Time, on April 17, 2026, or as soon as practicable thereafter. Please contact John J. Slater (email: John.Slater@lw.com or telephone: (713) 546-7967) of Latham & Watkins LLP with any questions, and please notify him when this request for acceleration has been granted. Very truly yours, Merlin, Inc. By: /s/ Matthew George Name: Matthew George Title: Chief Executive Officer and President cc: John J. Slater, Latham & Watkins LLP