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SEC Comment Letter for AIB Data Centers (AIB) — May 28, 2026

AIB Data Centers Inc.
Date: May 28, 2026 · CIK: 0002070542 · Accession: 0000000000-26-005455

Offering / Registration Process Regulatory Compliance Financial Reporting

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
May 28, 2026
Author
Division of
Form
UPLOAD
Company
AIB Data Centers Inc.

Letter

Re: BlockchAIn Digital Infrastructure, Inc. Draft Registration Statement on Form S-1 Submitted May 21, 2026 CIK No. 0002070542 Dear Jerry Tang: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 Komul Chaudhry at 202-551-4746 with any questions.

May 28, 2026

Jerry Tang Chief Executive Officer BlockchAIn Digital Infrastructure, Inc. 1540 Broadway, Ste. 1010 New York, NY 10036

Sincerely,
Division of
Corporation Finance
Office of Crypto
Assets
cc: Tahra Wright, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 28, 2026

Jerry Tang
Chief Executive Officer
BlockchAIn Digital Infrastructure, Inc.
1540 Broadway, Ste. 1010
New York, NY 10036

 Re: BlockchAIn Digital Infrastructure, Inc.
 Draft Registration Statement on Form S-1
 Submitted May 21, 2026
 CIK No. 0002070542
Dear Jerry Tang:
 This is to advise you that we do not intend to review your registration
statement.
 We request that you publicly file your registration statement and
non-public draft
submission on EDGAR at least two business days prior to the requested effective
date and time.
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 Komul Chaudhry at 202-551-4746 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Crypto
Assets
cc: Tahra Wright, Esq.
</TEXT>
</DOCUMENT>