SEC Comment Letter 0000000000-26-005353 to Picard Medical, Inc. (PMI)
Picard Medical, Inc.
Date: May 26, 2026 · CIK: 0002030617 · Accession: 0000000000-26-005353
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296060
Letter
May 26, 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 May 20, 2026 File No. 333-296060 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: Ben Smolij, Esq.
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May 26, 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 May 20, 2026 File No. 333-296060 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: Ben Smolij, Esq.