# EDGAR Filing Document

**Accession Number:** 0002063863
**File Stem:** 0000000000-25-007114
**Filing Date:** 2025-7
**Character Count:** 4186
**Document Hash:** fe45ceb4451abe173e2fa43c1cdfacba
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007114.hdr.sgml**: 20260512

**ACCESSION NUMBER**: 0000000000-25-007114

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250707

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Elauwit Connection, Inc.
- **CENTRAL INDEX KEY:** 0002063863
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMMUNICATION SERVICES, NEC [4899]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 993101171
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07867

**BUSINESS ADDRESS:**
- **STREET 1:** 1700 ALTA VISTA DRIVE
- **STREET 2:** SUITE 130
- **CITY:** COLUMBIA
- **STATE:** SC
- **ZIP:** 29223
- **BUSINESS PHONE:** 704-558-3099

**MAIL ADDRESS:**
- **STREET 1:** 1700 ALTA VISTA DRIVE
- **STREET 2:** SUITE 130
- **CITY:** COLUMBIA
- **STATE:** SC
- **ZIP:** 29223
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-25-032690

## Text-Extract

```

                                                            July 7, 2025

Barry Rubens
Chief Executive Officer
Elauwit Connection, Inc.
109 East 17th Street
Cheyenne, WY 82001

       Re: Elauwit Connection, Inc.
           Amendment No. 2 to Draft Registration Statement on Form S-1
           Submitted June 23, 2025
           CIK No. 0002063863
Dear Barry Rubens:

     We have reviewed your amended draft registration statement and have the
following
comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

      After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Amendment No. 2 to Draft Registration Statement on Form S-1
Consolidated Financial Statements for the Years Ended December 31, 2024 and
2023
Notes to Consolidated Financial Statements
Note 2. Summary of Significant Accounting Policies
Segment Reporting, page F-8

1.     We note your disclosure on page F-35 that during the year ended December
31, 2024,
       the Company had three customers that accounted for approximately 36% of
the
       Company's total revenues and during the year ended December 31, 2023,
the
       Company had one customer that accounted for approximately 66% of the
Company's
 July 7, 2025
Page 2

       total revenues. Please disclose the information required by ASC
280-10-50-42. The
       same comment applies to your financial statements for the three months
ended March
       31, 2025.

Shipping and Handling Costs, page F-13

2.     Clarify if shipping and handling costs charged to customers relate to
activities that
       occur before the customer obtains control of the related good or after
the customer
       obtains control of the related good, and how you considered whether
these activities
       represent a separate performance obligation. Refer to ASC 606-10-25-18-A
and 18-B.
       If accounted for as a separate performance obligation, clarify why
related costs are
       included in general and administrative expenses. If accounted for as
fulfillment
       activities, please disclose the amount of shipping and handling costs
included in
       selling and administrative expenses, if material.
       Please contact Laura Veator at 202-551-3716 or Stephen Krikorian at
202-551-3488 if
you have questions regarding comments on the financial statements and related
matters. Please contact Jeff Kauten at 202-551-3447 or Matthew Derby at
202-551-3334 with
any other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Technology
cc:   Margaret K. Rhoda

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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