Company: KITTW
Filing Date: 2025-02-12
Form Type: CORRESP
Source: 0001849820-25-000050
Chunk: 0

Company: Nauticus Robotics, Inc.
Filing Date: 2025-02-12
Form: CORRESP
Chunk 0
---
February 12, 2025 VIA EDGAR Securities and Exchange Commission Chief, Office of Information Technology Division of Corporate Finance 100 F Street, NE Washington, D.C. 20549 Re: Nauticus Robotics, Inc. (“Nauticus” or the “Company”) (Filing No. 001-40611) CIK: 0001849820 Current Report on Form 8-K filed January 6, 2025 Accession No. 0001849820-25-000005 Request for Filing Date Adjustment of the Company’s Current Report on Form 8-K filed January 6, 2025 Pursuant to Rule 13(b) of Regulation S-T, the Company hereby respectfully requests an adjustment of the filing date of the Current Report on Form 8-K (the “Current Report”) which was filed with the Securities and Exchange Commission (“SEC”) via EDGAR (Accession No. 0001849820-25-000005) on Monday, January 6, 2025. The Company wishes to adjust the filing date of the Current Report to reflect Friday, January 3, 2025, the date of the initial attempted transmission. The reason for the request is that the Current Report was filed late due to a technical error in the process of filing through the Company’s third party filing agent (“Workiva”) which caused the Current Report to be filed and accepted by the SEC at 6:52 pm EST on January 3, 2025. Test filings of the Current Report were confirmed at 3:59 pm, 5:09, 6:27 pm and 6:30 pm EST on January 3, 2025 and are filed herewith. The Company attempted to file the report that day, but due to technical conflicts within the form relating to XBRL coding, the filing through Workiva received error warnings repeatedly. The Company continued adjusting the filing form until the technical issues were resolved, but the Current Report was not accepted until after the 5:30 pm EST filing deadline. The Company will be harmed if the request for a filing date adjustment is not granted because the current filing date would disqualify the Company from eligibility to file a Registration Statement on Form S-3. The Company’s business needs require that the Company be eligible to file a Registration Statement on Form S-3 to access the capital markets quickly. The Company made a good faith attempt to file the Current Report in a timely manner but the filing was delayed due