# EDGAR Filing Document

**Accession Number:** 0002030617
**File Stem:** 0000000000-26-000836
**Filing Date:** 2026-1
**Character Count:** 2210
**Document Hash:** 777c20136e20accc65ed6625f6a5ce3d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-000836.hdr.sgml**: 20260507

**ACCESSION NUMBER**: 0000000000-26-000836

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260127

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-292666

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001829126-26-000185

## Text-Extract

```

                                                           January 20, 2026

Patrick NJ Schnegelsberg
Chief Executive Officer
Picard Medical, Inc.
1992 E Silverlake
Tucson AZ, 85713

       Re: Picard Medical, Inc.
           Registration Statement on Form S-1
           Filed January 12, 2026
           File No. 333-292666
Dear Patrick NJ Schnegelsberg:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Margaret Sawicki at 202-551-7153 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and Services
cc:    Mike Blankenship, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._