Company: KITTW
Filing Date: 2025-02-12
Form Type: CORRESP
Source: 0001849820-25-000049
Chunk: 2

Company: Nauticus Robotics, Inc.
Filing Date: 2025-02-12
Form: CORRESP
Chunk 2
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8-K filed with the SEC on November 5, 20241. Regarding the Item 3.03 (Material Modification to Rights of Security Holders) and Item 5.03 (Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year), we believe the trigger was the amendment to the charter by the filing of the Certificate of Designation of Series A Preferred Stock, as ‘previously reported’ (as defined in Rule 12b-2) on a timely basis by the Form 8-K filed with the SEC on December 27, 20242. Moreover, the Company is requesting a filing date adjustment to this January 6, 2025 Form 8-K due to technical difficulties with the EDGAR filing process, out of the Company’s control on the original due date. The Company is working with the staff in the Office of Information Technology, Division of Corporation Finance for this request. A detailed description of the technical difficulties is below: 1 For the November 5, 2024 Form 8-K, please see https://www.sec.gov/ix?doc=/Archives/edgar/data/1849820/000184982024000256/kitt-20241104.htm. 2 For the December 27, 2024 Form 8-K, please see https://www.sec.gov/ix?doc=/Archives/edgar/data/0001849820/000184982024000292/kitt-20241227.htm.

Mmes. Mansaray and Woo Securities and Exchange Commission February 12, 2025 Page 3 On January 3, 2025, the General Counsel of the Company attempted to submit the Form 8-K through a third party filing agent Workiva’s tool. However, due to a technical error in the process of filing, the XBRL tagging function returned error messages through multiple filing attempts, which prevented the Company from transmission of the filing before the 5:30pm EST cut-off time. Please see attached the various attempted transmission records in Appendix A, which showed that various attempted transmissions happened before the 5:30pm EST cut-off time, and the good faith efforts of the Company to timely file. The XBRL tagging function finally resolved the issue later that day and the filing was made on January 3, 2025 into the EDGAR system at 6:52 pm EST, before the 10:00 pm EST receiving cut-off time. Based on the above circumstances and analysis