# EDGAR Filing Document

**Accession Number:** 0002030617
**File Stem:** 0001829126-26-004278
**Filing Date:** 2026-4
**Character Count:** 2021
**Document Hash:** d7bd3456c896ef1f5f10f8f1a3a9cffc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-26-004278.hdr.sgml**: 20260602

**ACCESSION NUMBER**: 0001829126-26-004278

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260430

**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

April 30, 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**

**File No. 333-295333**

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on April 27, 2026, in which we, as Placement Agent for the proposed offering by Picard Medical, Inc. (the "Company"), joined the Company's request for acceleration of the effective date of the above-referenced registration statement (the "Registration Statement") for April 29, 2026, 4:00 p.m., Eastern Time. The Company is no longer requesting that such Registration Statement be declared effective at this time, and we hereby formally withdraw our request for acceleration of the effective date of the Registration Statement.

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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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