# EDGAR Filing Document

**Accession Number:** 0002028707
**File Stem:** 0001213900-26-044082
**Filing Date:** 2026-4
**Character Count:** 2526
**Document Hash:** 549ecf5d9d294043d5290be175320df2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-044082.hdr.sgml**: 20260603

**ACCESSION NUMBER**: 0001213900-26-044082

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260415

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Merlin, Inc.
- **CENTRAL INDEX KEY:** 0002028707
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1345 AVENUE OF THE AMERICAS
- **STREET 2:** 47TH FL
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10105
- **BUSINESS PHONE:** 9177692999

**MAIL ADDRESS:**
- **STREET 1:** 1345 AVENUE OF THE AMERICAS
- **STREET 2:** 47TH FL
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10105

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** INFLECTION POINT ACQUISITION CORP. IV
- **DATE OF NAME CHANGE:** 20251021

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Bleichroeder Acquisition Corp. I
- **DATE OF NAME CHANGE:** 20240627

**Merlin, Inc.**<br> 129 South Street<br> Boston, MA 02111

April 15, 2026

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

United States Securities and Exchange Commission<br> Division of Corporation Finance

100 F Street NE<br> Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Acceleration Request for Merlin, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **File No. 333-295068** |

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| | |
|:---|:---|
| **Requested Date:** | **April 17, 2026** |
| **Requested Time:** | **4:00 p.m. Eastern Time** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Merlin, Inc. hereby respectfully requests that the effective date of the above-captioned Registration Statement on Form S-1, as amended (the "Registration Statement"), be accelerated to, and that the Registration Statement be declared effective at 4:00 p.m., Eastern Time, on April 17, 2026, or as soon as practicable thereafter.

Please contact John J. Slater (email: John.Slater@lw.com or telephone: (713) 546-7967) of Latham & Watkins LLP with any questions, and please notify him when this request for acceleration has been granted.

Very truly yours,

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| | |
|:---|:---|
| Merlin, Inc. | Merlin, Inc. |
| By: | /s/ Matthew George |
| Name: | Matthew George |
| Title: | Chief Executive Officer and President |

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cc: John J. Slater, Latham & Watkins LLP