SEC Comment Letter 0000000000-26-003887 to Picard Medical, Inc. (PMI)
Picard Medical, Inc.
Date: April 16, 2026 · CIK: 0002030617 · Accession: 0000000000-26-003887
AI Filing Summary & Sentiment
Reasoning
Letter
April 16, 2026 Patrick NJ Schnegelsberg Chief Executive Officer Picard Medical, Inc. 1992 E Silverlake Tucson, AZ 85713 Re:Picard Medical, Inc. Draft Registration Statement on Form S-1 Submitted April 14, 2026 CIK No. 0002030617 Dear Patrick NJ Schnegelsberg: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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:Ben Smolij, Esq.
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April 16, 2026
Patrick NJ Schnegelsberg
Chief Executive Officer
Picard Medical, Inc.
1992 E Silverlake
Tucson, AZ 85713
Re:Picard Medical, Inc.
Draft Registration Statement on Form S-1
Submitted April 14, 2026
CIK No. 0002030617
Dear Patrick NJ Schnegelsberg:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and non-public draft
submission on EDGAR at least two business days prior to the requested effective date and time.
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:Ben Smolij, Esq.