SEC Company Response from Rank One Computing (ROC) — Dec 10, 2025
Rank One Computing Corp
Date: Dec. 10, 2025 · CIK: 0002077709 · Accession: 0001213900-25-120062
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291913
Referenced dates: December 9, 2025
Letter
Re: Rank One Computing Corp dba ROC Registration Statement on Form S-1 Filed on December 3, 2025 File No. 333-291913
Dear Mr. Crispino, Ms. Woo, Ms. Chen, and Ms. Collins:
By letter dated December 9, 2025, the staff (the “Staff,” “you” or “your”) of the U.S. Securities & Exchange Commission (the “Commission”) provided Rank One Computing Corporation (the “Company,” “we,” “us” or “our”) with the Staff’s comments to the Company’s Registration Statement on Form S-1 filed on December 3, 2025. We are in receipt of your letter and set forth below are the Company’s responses to the Staff’s comments. For your convenience, the comments are listed below, followed by the Company’s responses.
Registration Statement on Form S-1
Consolidated Financial Statements of Rank One Computing Corporation
Note 2 – Summary of Significant Accounting Policies
Income Taxes, page F-26
1. We note your response to prior comment 4. Please move the pro forma financial information on page F-27 to the forepart of the filing, or provide the specific U.S. GAAP reference that requires the presentation of pro forma financial information in the notes to the historical financial statements. Refer to Rule 11-02(a)(12)(i) of Regulation S-X.
Response: In response to the Staff’s comment, we have revised the filing to relocate the pro forma financial information previously presented on page F-27 from the notes to the historical financial statements to the Summary of Financial Information section in the forepart of the filing. We believe this presentation satisfies the intent of Rule 11-02(a)(12)(i) of Regulation S-X by presenting the pro forma information prominently in the forepart of the filing.
We hope the foregoing has been responsive to your comments. If you have any questions or comments regarding the foregoing, please contact Tony Brown via email at tony.brown@roc.ai.
Very truly yours,
/s/ Scott Swann
Show Raw Text
CORRESP
1
filename1.htm
Rank One Computing
Corporation
1290 Broadway, Suite
1200
Denver, CO 80203
(303) 317-6118
December 10, 2025
Mr. Matthew Crispino
Ms. Jan Woo
Ms. Chen Chen
Ms. Kathleen Collins
U.S. Securities & Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Rank One Computing Corp dba ROC
Registration Statement on Form S-1
Filed on December 3, 2025
File No. 333-291913
Dear Mr. Crispino, Ms.
Woo, Ms. Chen, and Ms. Collins:
By letter dated December 9, 2025, the staff (the
“Staff,” “you” or “your”) of the U.S. Securities & Exchange Commission (the
“Commission”) provided Rank One Computing Corporation (the “Company,” “we,” “us”
or “our”) with the Staff’s comments to the Company’s Registration Statement on Form S-1 filed on December
3, 2025. We are in receipt of your letter and set forth below are the Company’s responses to the Staff’s comments. For your
convenience, the comments are listed below, followed by the Company’s responses.
Registration Statement on Form S-1
Consolidated Financial Statements of Rank One
Computing Corporation
Note 2 – Summary of Significant Accounting
Policies
Income Taxes, page F-26
1.
We note your response to prior comment 4. Please move the pro forma financial information on page F-27 to the forepart of the filing, or provide the specific U.S. GAAP reference that requires the presentation of pro forma financial information in the notes to the historical financial statements. Refer to Rule 11-02(a)(12)(i) of Regulation S-X.
Response: In response to the Staff’s comment, we
have revised the filing to relocate the pro forma financial information previously presented on page F-27 from the notes to the historical
financial statements to the Summary of Financial Information section in the forepart of the filing. We believe this presentation satisfies
the intent of Rule 11-02(a)(12)(i) of Regulation S-X by presenting the pro forma information prominently in the forepart of the filing.
We hope the foregoing has been responsive to your comments. If you
have any questions or comments regarding the foregoing, please contact Tony Brown via email at tony.brown@roc.ai.
Very truly yours,
/s/ Scott Swann
Scott Swann
Chief Executive Officer
Cc: Soyoung Lee, Esq.