UPLOAD Filing
Picard Medical, Inc.
Date: Jan. 27, 2026 · CIK: 0002030617 · Accession: 0000000000-26-000836
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File numbers found in text: 333-292666
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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.