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
AI Filing Summary & Sentiment
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<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>