SEC Company Response from Andersen Group (ANDG) — Dec 12, 2025
Andersen Group Inc.
Date: Dec. 12, 2025 · CIK: 0002065708 · Accession: 0001193125-25-317517
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290415
Letter
Re: Andersen Group Inc. Registration Statement on Form S-1 File No. 333-290415 Request for Acceleration of Effective Date
December 12, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3720
Attention: Rucha Pandit Dietrich King
Requested Date: Requested Time:
Tuesday, December 16, 2025 4:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Andersen Group Inc. (the “ Company ”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-290415) (the “ Registration Statement ”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, by calling Jeffrey R. Vetter at (650) 462-5335. [Signature page follows]
Securities and Exchange Commission December 12, 2025 Page 2
Sincerely,
Andersen Group Inc.
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CORRESP 1 filename1.htm CORRESP December 12, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Rucha Pandit Dietrich King Re: Andersen Group Inc. Registration Statement on Form S-1 File No. 333-290415 Request for Acceleration of Effective Date Requested Date: Requested Time: Tuesday, December 16, 2025 4:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Andersen Group Inc. (the “ Company ”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-290415) (the “ Registration Statement ”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, by calling Jeffrey R. Vetter at (650) 462-5335. [Signature page follows] Securities and Exchange Commission December 12, 2025 Page 2 Sincerely, Andersen Group Inc. By: /s/ Mark L. Vorsatz Chief Executive Officer Principal Executive Officer cc: Jay K. Hachigian, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP Richard R. Hesp, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP Jeffrey R. Vetter, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP Alexa Belonick, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP Elena M. Vespoli, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP Dave Peinsipp, Cooley LLP John McKenna, Cooley LLP Kristin VanderPas, Cooley LLP Denny Won, Cooley LLP