SEC Comment Letter 0000000000-25-011749 to Fusemachines Inc. (FUSE)
Fusemachines Inc.
Date: Dec. 22, 2025 · CIK: 0002033383 · Accession: 0000000000-25-011749
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292318
Letter
December 22, 2025 Christine Chambers Chief Financial Officer Fusemachines Inc. 251 West 30th Street, 5th Floor New York, New York 10001 Re:Fusemachines Inc. Registration Statement on Form S-1 Filed December 22, 2025 File No. 333-292318 Dear Christine Chambers: 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 Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:Brian Lee, Esq.
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December 22, 2025
Christine Chambers
Chief Financial Officer
Fusemachines Inc.
251 West 30th Street, 5th Floor
New York, New York 10001
Re:Fusemachines Inc.
Registration Statement on Form S-1
Filed December 22, 2025
File No. 333-292318
Dear Christine Chambers:
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 Jan Woo at 202-551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Brian Lee, Esq.