SEC Comment Letter for SharonAI Holdings (SHAZ) — Jan 27, 2026
SharonAI Holdings Inc.
Date: Jan. 27, 2026 · CIK: 0002068385 · Accession: 0000000000-26-000934
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292798
Letter
Re: SharonAI Holdings, Inc. Registration Statement on Form S-1 Filed January 16, 2026 File No. 333-292798 Dear James Manning:
January 23, 2026
James Manning Chief Executive Officer SharonAI Holdings, Inc. 745 5th Ave, Suite 500 New York, NY 10151
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 Matthew Derby at 202-551-3334 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Technology
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 23, 2026 James Manning Chief Executive Officer SharonAI Holdings, Inc. 745 5th Ave, Suite 500 New York, NY 10151 Re: SharonAI Holdings, Inc. Registration Statement on Form S-1 Filed January 16, 2026 File No. 333-292798 Dear James Manning: 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 Matthew Derby at 202-551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology </TEXT> </DOCUMENT>