Company: VLDXW
Filing Date: 2025-08-06
Form Type: CORRESP
Source: 0001641172-25-022478
Chunk: 1

Company: Velo3D, Inc.
Filing Date: 2025-08-06
Form: CORRESP
Chunk 1
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6, 2025

Page 2

| 2. | Please                                                                                               
 revise to provide an update on the status of the reverse stock split, including whether stockholders 
 approved the reverse stock split proposal and whether you have selected the reverse stock            
 split ratio or the date on which you will effect the reverse stock split.                            |

We respectfully acknowledge the Staff’s comment and advise that we have revised the Form S-1 to disclose that our stockholders approved the reverse stock split at our annual meeting of stockholders on June 27, 2025. The disclosure also provides that our Board selected a ratio of 1-for-15 on July 18, 2025 and the reverse stock split was effected on July 28, 2025. Unless otherwise stated, all share and per share amounts of our common stock included in the Form S-1 have been adjusted to give effect to the reverse stock split. Please see page 4 of the Form S-1.

| 3. | You                                                                                           
 disclose that you “believe that upon the completion of this offering, [you] will meet         
 the standards for listing on the Nasdaq Capital Market, and the closing of this offering      
 is contingent upon such listing.” Please tell us how this offering will enable the            
 company to meet the Nasdaq Capital Market listing standards. Additionally, please clarify     
 the relative timing of the following events: (1) meeting the listing standards, (2) receiving 
 approval to list on the Nasdaq Capital Market and (3) closing this offering.                  |

We respectfully acknowledge the Staff’s comment and advise that upon completion of this offering, we believe we will meet the initial listing requirements for the Nasdaq Capital Market for companies transferring from the over-the-counter markets. This includes an initial listing requirement, among others, to have a market value of listed securities (i.e., non-affiliated “public float”) of at least $15 million, which we believe will be satisfied as a result of this offering. We anticipate receiving conditional approval to list our common stock on the Nasdaq Capital Market prior to the effective time of the Form S-1. Furthermore, the closing of the proposed public offering is contingent upon the Company receiving such an approval from Nasdaq. We have revised disclosure throughout the Form S-1 regarding this process.

We thank you for your prompt attention to this letter responding to the Staff’s Comment Letter and look forward to hearing from you at your earliest convenience. Please direct any questions concerning this filing to the undersigned at