SEC Company Response from SharonAI Holdings (SHAZ) — Feb 11, 2026
SharonAI Holdings Inc.
Date: Feb. 11, 2026 · CIK: 0002068385 · Accession: 0001829126-26-001253
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292798
Letter
SHARONAI HOLDINGS INC.
745 5th Ave, Suite 500
New York, NY 10151
February 11, 2026
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: SharonAI Holdings Inc.
Form S-1 Registration Statement
File No. 333-292798
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, SharonAI Holdings Inc. (the "Company") respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:30 p.m., Eastern Daylight Time, on Thursday February 13, 2026, or as soon thereafter as possible.
Please notify Greg Carney of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (213) 617-4209 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
SHARONAI HOLDINGS INC.
By: /s/ James Manning
Name: James Manning
Title: Chief Executive Officer
- 1 -
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CORRESP 1 filename1.htm SHARONAI HOLDINGS INC. 745 5th Ave, Suite 500 New York, NY 10151 February 11, 2026 VIA EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: SharonAI Holdings Inc. Form S-1 Registration Statement File No. 333-292798 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, SharonAI Holdings Inc. (the "Company") respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:30 p.m., Eastern Daylight Time, on Thursday February 13, 2026, or as soon thereafter as possible. Please notify Greg Carney of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (213) 617-4209 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request. SHARONAI HOLDINGS INC. By: /s/ James Manning Name: James Manning Title: Chief Executive Officer - 1 -