# EDGAR Filing Document

**Accession Number:** 0002033383
**File Stem:** 0000000000-25-006418
**Filing Date:** 2025-6
**Character Count:** 5168
**Document Hash:** c31d0918f8715c4e2b087c5550c2341e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006418.hdr.sgml**: 20251121

**ACCESSION NUMBER**: 0000000000-25-006418

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250618

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Fusemachines Inc.
- **CENTRAL INDEX KEY:** 0002033383
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-283520

**BUSINESS ADDRESS:**
- **STREET 1:** 2400 EAST COMMERCIAL BOULEVARD
- **STREET 2:** SUITE 900
- **CITY:** FORT LAUDERDALE
- **STATE:** FL
- **ZIP:** 33308
- **BUSINESS PHONE:** 954-315-9381

**MAIL ADDRESS:**
- **STREET 1:** 2400 EAST COMMERCIAL BOULEVARD
- **STREET 2:** SUITE 900
- **CITY:** FORT LAUDERDALE
- **STATE:** FL
- **ZIP:** 33308

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CSLM Holdings Inc.
- **DATE OF NAME CHANGE:** 20240809
**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Fusemachines Inc.
- **CENTRAL INDEX KEY:** 0001611993
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 461436032
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-283520

**BUSINESS ADDRESS:**
- **STREET 1:** 500 SEVENTH AVENUE, 7TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10018
- **BUSINESS PHONE:** 347-212-5075

**MAIL ADDRESS:**
- **STREET 1:** 500 SEVENTH AVENUE, 7TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10018
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-24-267259

## Text-Extract

```

                                                            June 18, 2025

Charles Cassel
Chief Executive Officer
CSLM Holdings, Inc.
2400 E. Commercial Boulevard     Suite 900
Fort Lauderdale, FL 33308

Sameer Maskey
Chief Executive Officer
Fusemachines Inc.
500 Seventh Avenue, 14th Floor
New York, NY 10018

       Re: CSLM Holdings, Inc.
           Amendment No. 4 to Registration Statement on Form S-4
           Filed June 6, 2025
           File No. 333-283520
Dear Charles Cassel and Sameer Maskey:

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

        Please respond to this letter by amending your registration statement
and providing
the requested information. 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 any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Amendment No. 4 to Registration Statement on Form S-4
Management's Discussion and Analysis of Financial Condition and Results of
Operations of
Fusemachines
Quarter ended March 31, 2025, compared to quarter ended March 31, 2024, page
254

1.     We note your analysis regarding Gain/(Loss) on change in fair value of
convertible
       notes and warrant liability. Please revise your disclosures on page 257,
and elsewhere
       as appropriate, to provide a more extensive discussion and analysis of
the net changes
 June 18, 2025
Page 2

       in fair value as a result of the fair value option on your January 2024
Convertible note
       and 2019 and 2021 Convertible notes. In particular explain the changes
       to your significant inputs of the probability-weighted valuation model
from your
       independent fair valuation report that caused the fair value gains and
losses for the
       periods presented.
2.     We note management obtained and relied upon an independent fair
valuation report to
       value the January 2024 Convertible note and 2019 and 2021 Convertible
note. Please
       tell us whether the independent report was prepared for your use in
connection with
       this offering. If so, please identify the preparer of the fair valuation
report as an expert
       and file its consent or explain to us why you are not required to do so
under
       Rule 436(a) of the Securities Act and Item 601(b)(23) of Regulation S-K.
Exhibits

3.     Please file the Fourth Amended and Restated Promissory Note as an
exhibit to your
       registration statement. Refer to Item 601(b)(10)(ii)(A) of Regulation
S-K.
        Please contact Joseph Cascarano at 202-551-3376 or Robert Littlepage at
202-551-
3361 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:   Alexandra Kane
      Brian Lee

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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