Correspondence 0001829126-26-004417 from Picard Medical, Inc. (PMI)
Picard Medical, Inc.
Date: May 4, 2026 · CIK: 0002030617 · Accession: 0001829126-26-004417
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295333
Letter
Re: Picard Medical, Inc.
May 4, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Margaret Sawicki
Registration Statement on Form S-1
Initially Filed on April 27, 2026
File No. 333-295333
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended (the "Act"), WestPark Capital, Inc., as Placement Agent, hereby joins Picard Medical, Inc. (the "Company") in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1, as amended (the "Registration Statement"), to become effective as of 5:00 p.m., Eastern Time, on May 4, 2026, or as soon thereafter as is practicable, or at such other time as the Company or its outside counsel, Winston & Strawn LLP, request by telephone that such Registration Statement be declared effective.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that copies of the Preliminary Prospectus, dated May 1, 2026, are expected to be distributed to prospective dealers, institutional investors, retail investors and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.
The Placement Agent is aware of its obligations under, and confirm that it is complying with, the provisions of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, including the delivery requirement contained in such Rule.
Very truly yours,
WESTPARK CAPITAL, INC.
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CORRESP 1 filename1.htm May 4, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Margaret Sawicki Re: Picard Medical, Inc. Registration Statement on Form S-1 Initially Filed on April 27, 2026 File No. 333-295333 Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended (the "Act"), WestPark Capital, Inc., as Placement Agent, hereby joins Picard Medical, Inc. (the "Company") in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1, as amended (the "Registration Statement"), to become effective as of 5:00 p.m., Eastern Time, on May 4, 2026, or as soon thereafter as is practicable, or at such other time as the Company or its outside counsel, Winston & Strawn LLP, request by telephone that such Registration Statement be declared effective. Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that copies of the Preliminary Prospectus, dated May 1, 2026, are expected to be distributed to prospective dealers, institutional investors, retail investors and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus. The Placement Agent is aware of its obligations under, and confirm that it is complying with, the provisions of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, including the delivery requirement contained in such Rule. Very truly yours, WESTPARK CAPITAL, INC. By: /s/ Jason Stern Name: Jason Stern Title: Chief Operating Officer