SEC Company Response from Merlin, (MRLN) — May 12, 2026
Merlin, Inc.
Date: May 12, 2026 · CIK: 0002028707 · Accession: 0001213900-26-054835
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295578
Letter
Re: Acceleration Request for Merlin, Inc.
Merlin, Inc. 100 Causeway St., Floor 23 Boston, MA 02114
May 12, 2026
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. 333-295578
Requested Date: May 13, 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 May 13, 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. 100 Causeway St., Floor 23 Boston, MA 02114 May 12, 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. 333-295578 Requested Date: May 13, 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 May 13, 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/ Matt George Name: Matt George Title: Chief Executive Officer and President cc: John J. Slater, Latham & Watkins LLP