Company: VLDXW
Filing Date: 2025-08-06
Form Type: CORRESP
Source: 0001641172-25-022478
Chunk: 0

Company: Velo3D, Inc.
Filing Date: 2025-08-06
Form: CORRESP
Chunk 0
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Velo3D, Inc.

2710 Lakeview

Court Freemont, CA 94538

velo3d.com

August 6, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Marion Graham and Mitchell Austin

Ladies and Gentlemen:

We are submitting this letter in response to the written comments of the staff (the “ Staff”) of the U.S. Securities and Exchange Commission (the “ SEC”) contained in the Staff’s letter, dated July 10, 2025 (the “ Comment Letter”), in connection with our Draft Registration Statement on Form S-1 (the “ Draft Registration Statement”), confidentially submitted to the SEC on June 25, 2025. In response to the comments set forth in the Comment Letter, we have revised the Draft Registration Statement and are publicly filing a Registration Statement on Form S-1 (the “ Form S-1”) with this response letter.

For your convenience, our responses are set forth below, with the headings and numbered items of this letter corresponding to the headings and numbered items contained in the Comment Letter. Each of the comments from the Comment Letter is restated in bold and italics prior to our response. Capitalized terms used but not defined in this letter shall have the respective meanings given to such terms in the Form S-1. Page references in the text of this response letter correspond to the page numbers of the Form S-1.

Draft Registration Statement on Form S-1

General

| 1. | We                                                                                         
 note your disclosure that you will be deemed to be a “controlled company” under            
 the Nasdaq listing rules. Please revise the cover page to also disclose the total voting   
 power percentage of Arun Jeldi, your controlling shareholder. Additionally, please provide 
 a cross-reference to a longer discussion of the corporate governance exemptions available  
 to you as a “controlled company” and whether you intend to take advantage of               
 any of these exemptions.                                                                   |

We respectfully acknowledge the Staff’s comment and advise that we have revised the cover page to disclose the total voting power percentage of Arun Jeldi. We have also provided a cross-reference to a longer discussion of the corporate governance exemptions available to us as a “controlled company” and whether we intend to take advantage of any of these exemptions. Please see page 86 of the Form S-1.

Securities and Exchange Commission

August