# EDGAR Filing Document

**Accession Number:** 0001637147
**File Stem:** 0001104659-26-014189
**Filing Date:** 2026-2
**Character Count:** 3081
**Document Hash:** 40824f00d3246acf74074fa558785e34
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-014189.hdr.sgml**: 20260526

**ACCESSION NUMBER**: 0001104659-26-014189

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260212

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** zSpace, Inc.
- **CENTRAL INDEX KEY:** 0001637147
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 352284050
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2050 GATEWAY PLACE
- **STREET 2:** SUITE 100-302
- **CITY:** SAN JOSE
- **STATE:** CA
- **ZIP:** 95110
- **BUSINESS PHONE:** (408)498-4050

**MAIL ADDRESS:**
- **STREET 1:** 2050 GATEWAY PLACE
- **STREET 2:** SUITE 100-302
- **CITY:** SAN JOSE
- **STATE:** CA
- **ZIP:** 95110

***zSpace, Inc.<br> 55 Nicholson Lane***

***San Jose, California 95134***

February 12, 2026

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **zSpace, Inc. (the "Company")** |

---

**Registration Statement on Form S-1**

**Filed February 11, 2026**

**File No. 333-293392**

Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-captioned registration statement (the "Registration Statement") so that such Registration Statement will become effective as of 4:00 p.m. eastern time on Friday, February 13, 2026, or as soon thereafter as practicable.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may make an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461.

We acknowledge that a declaration by the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions, please contact M. Ali Panjwani, Esq., at (212) 326-0820, from the Company's legal counsel, Pryor Cashman LLP.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| zSpace, Inc. | zSpace, Inc. |
| By: | /s/ Paul Kellenberger |
| Name: | Paul Kellenberger |
| Title: | CEO |

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cc: M. Ali Panjwani, Esq.

Pryor Cashman LLP