SEC Company Response from Rank One Computing (ROC) — Jan 28, 2026
Rank One Computing Corp
Date: Jan. 28, 2026 · CIK: 0002077709 · Accession: 0001213900-26-008895
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291913
Letter
RANK ONE COMPUTING CORPORATION
1290 Broadway, Suite 1200 Denver, CO 80203 (303) 317-6118
January 28, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attention: Chen Chen
Kathleen Collins
Matthew Crispino
Jan Woo
Re: Rank One Computing Corporation
Registration Statement on Form S-1, as amended
File No. 333-291913 CIK No. 0002077709
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended Rank One Computing Corporation, hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form S-1 so that it will become effective at 4:30 p.m., Eastern Daylight Time, on Friday, January 30, 2026, or as soon thereafter as practicable.
Very truly yours,
/s/ B. Scott Swann
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CORRESP 1 filename1.htm RANK ONE COMPUTING CORPORATION 1290 Broadway, Suite 1200 Denver, CO 80203 (303) 317-6118 January 28, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attention: Chen Chen Kathleen Collins Matthew Crispino Jan Woo Re: Rank One Computing Corporation Registration Statement on Form S-1, as amended File No. 333-291913 CIK No. 0002077709 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended Rank One Computing Corporation, hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form S-1 so that it will become effective at 4:30 p.m., Eastern Daylight Time, on Friday, January 30, 2026, or as soon thereafter as practicable. Very truly yours, /s/ B. Scott Swann B. Scott Swann Chief Executive Officer cc: Lucosky Brookman LLP Soyoung Lee