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DEEP FISSION, INC.
CIK: 0001918102  ·  File(s): 333-293510  ·  Started: 2026-02-23  ·  Last active: 2026-04-29
Response Received 1 company response(s) High - file number match
UL SEC wrote to company 2026-02-23
DEEP FISSION, INC.
Offering / Registration Process
File Nos in letter: 333-293510
↓
CR Company responded 2026-04-29
DEEP FISSION, INC.
Offering / Registration Process
File Nos in letter: 333-293510
DateTypeCompanyLocationFile NoLink
2026-04-29 Company Response DEEP FISSION, INC. DE N/A
Offering / Registration Process
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2026-02-23 SEC Comment Letter DEEP FISSION, INC. DE 333-293510
Offering / Registration Process
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DateTypeCompanyLocationFile NoLink
2026-02-23 SEC Comment Letter DEEP FISSION, INC. DE 333-293510
Offering / Registration Process
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DateTypeCompanyLocationFile NoLink
2026-04-29 Company Response DEEP FISSION, INC. DE N/A
Offering / Registration Process
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2026-04-29 - CORRESP - DEEP FISSION, INC.
CORRESP
 1
 filename1.htm

 April 29, 2026

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Re: Deep Fission, Inc.
Registration Statement on Form S-1
File No. 333-293510

 Ladies and Gentlemen:

 Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, the undersigned registrant, Deep Fission, Inc., a Delaware corporation (the " Registrant "),
hereby requests that the above-referenced Registration Statement on Form S-1 (the " Registration Statement ") be declared
effective at 4:01 p.m., Eastern Time, on May 1, 2026, or as soon as practicable thereafter. Once the Registration Statement has been declared
effective, please orally confirm that event with our counsel, Orrick, Herrington & Sutcliffe LLP, by calling Albert Vanderlaan at
(617) 880-2219.

 The Registrant hereby authorizes
Albert Vanderlaan of Orrick, Herrington & Sutcliffe LLP to orally modify or withdraw this request for acceleration.

 Thank you for your assistance
in this matter.

 Kind regards,

 DEEP FISSION, INC.

 By:
 /s/ William (Mark) Schmitz

 Name:
 William (Mark) Schmitz

 Title:
 Chief Financial Officer

 cc: Albert Vanderlaan, Orrick, Herrington & Sutcliffe LLP
2026-02-23 - UPLOAD - DEEP FISSION, INC. File: 333-293510
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 23, 2026

Elizabeth Muller
President and Chief Executive Officer
DEEP FISSION, INC.
2001 Addison Street
Suite 300
Berkeley, California 94704

 Re: DEEP FISSION, INC.
 Registration Statement on Form S-1
 Filed February 17, 2026
 File No. 333-293510
Dear Elizabeth Muller:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 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 Kevin Dougherty at 202-551-3271 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
cc: Albert Vanderlaan
</TEXT>
</DOCUMENT>

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