SEC Company Response from Rank One Computing (ROC) — Jan 28, 2026
Rank One Computing Corp
Date: Jan. 28, 2026 · CIK: 0002077709 · Accession: 0001213900-26-008896
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291913
Letter
January 28, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Chen Chen
Kathleen Collins
Matthew Crispino
Jan Woo
Re:
Rank One Computing Corporation
Registration Statement on Form S-1
Filed December 3, 2025
File No. 333-291913
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), we, as representative of the underwriters of the proposed initial public offering of securities of Rank One Computing Corporation (the "Company"), hereby join the Company's request that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time, on Friday, January 30, 2026, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
Pursuant to Rule 460 under the Securities Act, we, as representative of the underwriters, wish to advise you that there will be distributed to each underwriter, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned advises that it has complied and will continue to comply, and that it has been informed by the participating underwriters that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Remainder of Page Intentionally Left Blank]
Very truly yours,
The Benchmark Company, LLC
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CORRESP 1 filename1.htm January 28, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Chen Chen Kathleen Collins Matthew Crispino Jan Woo Re: Rank One Computing Corporation Registration Statement on Form S-1 Filed December 3, 2025 File No. 333-291913 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), we, as representative of the underwriters of the proposed initial public offering of securities of Rank One Computing Corporation (the "Company"), hereby join the Company's request that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time, on Friday, January 30, 2026, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Pursuant to Rule 460 under the Securities Act, we, as representative of the underwriters, wish to advise you that there will be distributed to each underwriter, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned advises that it has complied and will continue to comply, and that it has been informed by the participating underwriters that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. [Remainder of Page Intentionally Left Blank] Very truly yours, The Benchmark Company, LLC By: /s/ Michael S. Jacobs Name: Michael S. Jacobs Title: Head of Equity Capital Markets cc: B. Scott Swann, The Benchmark Company, LLC Richard A. Friedman, Sheppard, Mullin, Richter & Hampton LLP Joseph M. Lucosky, Lucosky Brookman LLP