SEC Comment Letter 0000000000-26-007753 to SharonAI Holdings Inc. (SHAZ, SHAZW) (CIK 0002068385)
SharonAI Holdings Inc. (SHAZ, SHAZW) (CIK 0002068385)
Date: Aug. 6, 2026 · CIK: 0002068385 · Accession: 0000000000-26-007753
AI Filing Summary & Sentiment
File numbers found in text: 333-297885
Letter
August 6, 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 July 31, 2026 File No. 333-297885 Dear James Manning: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Marion Graham at 202-551-6521 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Greg Carney
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August 6, 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 July 31, 2026
File No. 333-297885
Dear James Manning:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rule 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 Marion Graham at 202-551-6521 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Greg Carney