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UPLOAD Filing

Picard Medical, Inc.
Date: Jan. 27, 2026 · CIK: 0002030617 · Accession: 0000000000-26-000836

Offering / Registration Process

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File numbers found in text: 333-292666

Date
January 20, 2026
Author
Patrick NJ Schnegelsberg
Form
UPLOAD
Company
Picard Medical, Inc.

Letter

January 20, 2026 Patrick NJ Schnegelsberg Chief Executive Officer Picard Medical, Inc. 1992 E Silverlake Tucson AZ, 85713 Re:Picard Medical, Inc. Registration Statement on Form S-1 Filed January 12, 2026 File No. 333-292666 Dear Patrick NJ Schnegelsberg: 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 Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Mike Blankenship, Esq.

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January 20, 2026
Patrick NJ Schnegelsberg
Chief Executive Officer
Picard Medical, Inc.
1992 E Silverlake
Tucson AZ, 85713
Re:Picard Medical, Inc.
Registration Statement on Form S-1
Filed January 12, 2026
File No. 333-292666
Dear Patrick NJ Schnegelsberg:
            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 Margaret Sawicki at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services
cc:Mike Blankenship, Esq.