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CORRESP Filing

Fusemachines Inc.
Date: June 27, 2025 · CIK: 0002033383 · Accession: 0001193125-25-150843

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File numbers found in text: 333-283520

Date
June 27, 2025
Author
Charles Cassel
Form
CORRESP
Company
Fusemachines Inc.

Letter

Re: CSLM Holdings, Inc. Amendment No. 5 to Registration Statement on Form S-4 Filed June 24, 2025 File No. 333-283520 Attention: Joseph Cascarano, Robert Littlepage, Jeff Kauten and Matthew Derby Dear Members of Staff: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the registrant CSLM Holdings, Inc. and co-registrant, Fusemachines Inc. hereby request acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Monday, June 30, 2025, or as soon as practicable thereafter. Very Truly yours,

CSLM HOLDINGS, INC. 2400 E. Commercial Boulevard – Suite 900 Fort Lauderdale, FL 33308 June 27, 2025 United States Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, DC 20549

/s/ Charles Cassel

Charles Cassel

Chief Executive Officer

Cc: Alexandria Kane Loeb & Loeb, LLP

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CORRESP
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 CORRESP

 CSLM HOLDINGS, INC.
 2400 E. Commercial Boulevard – Suite 900
 Fort Lauderdale, FL 33308
 June 27, 2025 United States Securities and
Exchange Commission Division of Corporation Finance Office
of Technology 100 F Street, N.E. Washington, DC 20549

 Re:
 CSLM Holdings, Inc.
 Amendment No. 5 to Registration Statement on Form S-4
 Filed June 24, 2025 File No. 333-283520 Attention: Joseph Cascarano, Robert Littlepage, Jeff Kauten and Matthew Derby
 Dear Members of Staff: Pursuant to Rule 461 under the
Securities Act of 1933, as amended, the registrant CSLM Holdings, Inc. and co-registrant, Fusemachines Inc. hereby request acceleration of effectiveness of the above referenced Registration Statement so that
it will become effective at 4:00 p.m. ET on Monday, June 30, 2025, or as soon as practicable thereafter. Very Truly yours,

 /s/ Charles Cassel

 Charles Cassel

 Chief Executive Officer

 Cc:
 Alexandria Kane
 Loeb & Loeb, LLP