# EDGAR Filing Document

**Accession Number:** 0000862861
**File Stem:** 0001641172-25-022622
**Filing Date:** 2025-8
**Character Count:** 2598
**Document Hash:** 63e77153e8ea7b75d0146e5f4c1f5d1d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-022622.hdr.sgml**: 20250909

**ACCESSION NUMBER**: 0001641172-25-022622

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250807

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ALT5 Sigma Corp
- **CENTRAL INDEX KEY:** 0000862861
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 411454591
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 325 E. WARM SPRINGS ROAD
- **STREET 2:** SUITE 102
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89119
- **BUSINESS PHONE:** 702-997-5968

**MAIL ADDRESS:**
- **STREET 1:** 325 E. WARM SPRINGS ROAD
- **STREET 2:** SUITE 102
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89119

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JanOne Inc.
- **DATE OF NAME CHANGE:** 20190912

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** APPLIANCE RECYCLING CENTERS OF AMERICA INC /MN
- **DATE OF NAME CHANGE:** 19930328

**ALT5 SIGMA CORPORATION**

325 E. Warm Springs Road, Suite 102

Las Vegas, Nevada 89119

August 7, 2025

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

Office of Life Sciences

Division of Corporate Finance

U.S. Securities and Exchange Commission

100 F. Street, N.E.

Washington, DC 20549-7010

Re: Alt5 Sigma Corporation <br> Registration Statement on Form S-3; <br> Commission File No. 333-289176

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Requested Date: August 8, 2025

Requested Time: 5:00 pm, Eastern Time

To Whom It May Concern:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Alt5 Sigma Corporation (the "Company") hereby requests that the effectiveness of the Company's Registration Statement on Form S-3 (File No. 333-289176) be accelerated by the U.S. Securities and Exchange Commission to 5:00 pm Eastern Time on Friday, August 8, 2025, or as soon thereafter is practicable.

The Company hereby authorizes Peter Campitiello of Lucosky Brookman LLP to orally modify or withdraw this request for acceleration. Please contact Mr. Campitiello at (732) 395 4517 with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

Thank you for your courtesy and cooperation in this matter.

Very truly yours,

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| | |
|:---|:---|
| ALT5 SIGMA CORPORATION | ALT5 SIGMA CORPORATION |
| By: | */s/ Peter Tassiopoulos* |
|  | Peter Tassiopoulos |
|  | Chief Executive Officer |

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