Correspondence 0001493152-26-005253 from Fusemachines Inc. (FUSE)
Fusemachines Inc.
Date: Feb. 5, 2026 · CIK: 0002033383 · Accession: 0001493152-26-005253
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292318
Letter
RE: Fusemachines Inc. Registration Statement on Form S-1 File No. 333-292318 As Filed: January 30, 2026
February 5, 2026
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
F Street, N.E.
Washington, D.C. 20549
In accordance with Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended (the "Securities Act"), Fusemachines Inc. (the "Registrant") hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to February 9, 2026 at 5:00 p.m., Eastern Time, or as soon as thereafter practicable. In making this acceleration request, the Registrant acknowledges that it is aware of its responsibilities under the Securities Act.
Please call Brian Lee of Dentons US LLP at (212) 768-6926 to confirm the effectiveness of the Registration Statement or with any questions.
Very
truly yours,
Fusemachines
Inc.
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CORRESP 1 filename1.htm February 5, 2026 VIA EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 RE: Fusemachines Inc. Registration Statement on Form S-1 File No. 333-292318 As Filed: January 30, 2026 In accordance with Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended (the "Securities Act"), Fusemachines Inc. (the "Registrant") hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to February 9, 2026 at 5:00 p.m., Eastern Time, or as soon as thereafter practicable. In making this acceleration request, the Registrant acknowledges that it is aware of its responsibilities under the Securities Act. Please call Brian Lee of Dentons US LLP at (212) 768-6926 to confirm the effectiveness of the Registration Statement or with any questions. Very truly yours, Fusemachines Inc. /s/ Sameer Maskey Sameer Maskey Chief Executive Officer cc: Brian Lee, Dentons US LLP