# EDGAR Filing Document

**Accession Number:** 0002097163
**File Stem:** 0001213900-26-048871
**Filing Date:** 2026-4
**Character Count:** 2801
**Document Hash:** 87924ddf65eb1a62e3b3f20f3abc8959
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-048871.hdr.sgml**: 20260601

**ACCESSION NUMBER**: 0001213900-26-048871

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260429

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Xanadu Quantum Technologies Ltd
- **CENTRAL INDEX KEY:** 0002097163
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTRONIC COMPUTERS [3571]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A6
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 777 BAY STREET, SUITE 2400
- **CITY:** TORONTO
- **PROVINCE COUNTRY:** A6
- **ZIP:** M5G 2C8
- **BUSINESS PHONE:** 416.304.9629

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 777 BAY STREET, SUITE 2400
- **CITY:** TORONTO
- **PROVINCE COUNTRY:** A6
- **ZIP:** M5G 2C8

Xanadu Quantum Technologies Limited

777 Bay Street, Suite 2400

Toronto, Ontario M5G 2C8

Canada

April 29, 2026

 ****

***VIA EDGAR***

U.S. Securities and Exchange Commission

Office of Technology

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Mariam Mansaray

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| | |
|:---|:---|
| **Re:** | **Xanadu Quantum Technologies Limited** |

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**Registration Statement on Form F-1 (File No. 333-295256)**

**Request for Acceleration of Effective Date** 

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Xanadu Quantum Technologies Limited (the "<u>Company</u>") hereby requests that the U.S. Securities and Exchange Commission (the "<u>Commission</u>") accelerate the effective date of the above-referenced Registration Statement on Form F-1 (the "<u>Registration Statement</u>") and declare the Registration Statement effective as of 4:00 p.m. Eastern time, on May 1, 2026, or as soon thereafter as possible, or at such other time as its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission.

Once the Registration Statement has been declared effective, please orally confirm that event with Peter Byrne of Cooley LLP at (212) 479-6778 or, in his absence, Kristin VanderPas of Cooley LLP at (415) 693-2097.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Xanadu Quantum Technologies Limited | Xanadu Quantum Technologies Limited |
| <u>/s/ Christian Weedbrook</u> | <u>/s/ Christian Weedbrook</u> |
| By: | Christian Weedbrook |
| Title: | Chief Executive Officer |

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cc: Michael Trzupek, Xanadu Quantum Technologies Limited

Natalie Wilmore, Xanadu Quantum Technologies Limited

Peter Byrne, Cooley LLP<br> Kristin VanderPas, Cooley LLP

Grady Chang, Cooley LLP