SEC Comment Letter for SharonAI Holdings (SHAZ) — Jun 10, 2026
SharonAI Holdings Inc.
Date: June 10, 2026 · CIK: 0002068385 · Accession: 0000000000-26-005826
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296559
Letter
Re: SharonAI Holdings Inc. Registration Statement on Form S-1 Filed June 5, 2026 File No. 333-296559 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 Edwin Kim at 202-551-3297 or Jan Woo at 202-551-3453 with any questions.
June 10, 2026
James Manning Chief Executive Officer SharonAI Holdings Inc. 745 Fifth Avenue , Suite 500 New York , NY 10151
Sincerely,
Division of
Corporation Finance
Office of
Technology
cc: Greg Carney, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> June 10, 2026 James Manning Chief Executive Officer SharonAI Holdings Inc. 745 Fifth Avenue , Suite 500 New York , NY 10151 Re: SharonAI Holdings Inc. Registration Statement on Form S-1 Filed June 5, 2026 File No. 333-296559 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 Edwin Kim at 202-551-3297 or Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Greg Carney, Esq. </TEXT> </DOCUMENT>