# EDGAR Filing Document

**Accession Number:** 0002030617
**File Stem:** 0001829126-26-004417
**Filing Date:** 2026-5
**Character Count:** 2731
**Document Hash:** e91bd89c48c7d41d9dfa2083e8c92ed4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-26-004417.hdr.sgml**: 20260602

**ACCESSION NUMBER**: 0001829126-26-004417

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260504

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Picard Medical, Inc.
- **CENTRAL INDEX KEY:** 0002030617
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1992 E. SILVERLAKE RD.
- **CITY:** TUCSON
- **STATE:** AZ
- **ZIP:** 85713
- **BUSINESS PHONE:** 520-308-0796

**MAIL ADDRESS:**
- **STREET 1:** 1992 E. SILVERLAKE RD.
- **CITY:** TUCSON
- **STATE:** AZ
- **ZIP:** 85713

May 4, 2026

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Margaret Sawicki

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| | |
|:---|:---|
| Re: | **Picard Medical, Inc.** |

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**Registration Statement on Form S-1**

**Initially Filed on April 27, 2026**

**File No. 333-295333**

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended (the "Act"), WestPark Capital, Inc., as Placement Agent, hereby joins Picard Medical, Inc. (the "Company") in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1, as amended (the "Registration Statement"), to become effective as of 5:00 p.m., Eastern Time, on May 4, 2026, or as soon thereafter as is practicable, or at such other time as the Company or its outside counsel, Winston & Strawn LLP, request by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that copies of the Preliminary Prospectus, dated May 1, 2026, are expected to be distributed to prospective dealers, institutional investors, retail investors and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

The Placement Agent is aware of its obligations under, and confirm that it is complying with, the provisions of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, including the delivery requirement contained in such Rule.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| WESTPARK CAPITAL, INC. | WESTPARK CAPITAL, INC. |
| By: | */s/ Jason Stern* |
| Name: | Jason Stern |
| Title: | Chief Operating Officer |

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