Correspondence 0001829126-26-004277 from Picard Medical, Inc. (PMI)
Picard Medical, Inc.
Date: April 30, 2026 · CIK: 0002030617 · Accession: 0001829126-26-004277
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295333
Letter
VIA EDGAR TRANSMISSION Division of Corporation Finance Attention: Margaret Sawicki Registration Statement on Form S-1 Filed April 27, 2026 (File No. 333-295333)
Re: Picard Medical, Inc.
Dear Ms. Sawicki,
As a follow-up to the Staff's telephone conversation with our outside counsel, Picard Medical, Inc. (the " Company ") hereby respectfully withdraws its request for acceleration of the effectiveness of the Company's Registration Statement on Form S-1, File No. 333-295333 (the " Registration Statement ") previously delivered to you on April 27, 2026. The Company will file a separate request for the acceleration of the effectiveness of the Registration Statement at a future date and time.
Please contact our legal counsel, Michael Blankenship, of Winston & Strawn LLP, at (713) 651-2600, if you have any questions concerning this request and to confirm our request for withdrawal has been accepted by the Securities and Exchange Commission.
Very truly yours,
Picard Medical, Inc.
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CORRESP 1 filename1.htm April 30, 2026 VIA EDGAR TRANSMISSION U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Margaret Sawicki Re: Picard Medical, Inc. Registration Statement on Form S-1 Filed April 27, 2026 (File No. 333-295333) Dear Ms. Sawicki, As a follow-up to the Staff's telephone conversation with our outside counsel, Picard Medical, Inc. (the " Company ") hereby respectfully withdraws its request for acceleration of the effectiveness of the Company's Registration Statement on Form S-1, File No. 333-295333 (the " Registration Statement ") previously delivered to you on April 27, 2026. The Company will file a separate request for the acceleration of the effectiveness of the Registration Statement at a future date and time. Please contact our legal counsel, Michael Blankenship, of Winston & Strawn LLP, at (713) 651-2600, if you have any questions concerning this request and to confirm our request for withdrawal has been accepted by the Securities and Exchange Commission. Very truly yours, Picard Medical, Inc. By: /s/ Patrick NJ Schnegelsberg Name: Patrick NJ Schnegelsberg Title: Chief Executive Officer cc: Michael Blankenship, Esq.