# EDGAR Filing Document

**Accession Number:** 0001787518
**File Stem:** 0001213900-26-015007
**Filing Date:** 2026-2
**Character Count:** 2666
**Document Hash:** 4708889cb2b3b8dd390b034a381ff79c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-015007.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0001213900-26-015007

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260211

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** T3 Defense Inc.
- **CENTRAL INDEX KEY:** 0001787518
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 383912845
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 575 FIFTH AVENUE, 14TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 212-791-4663

**MAIL ADDRESS:**
- **STREET 1:** 575 FIFTH AVENUE, 14TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Nukkleus Inc.
- **DATE OF NAME CHANGE:** 20240102

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Brilliant Acquisition Corp
- **DATE OF NAME CHANGE:** 20190909

**T3 Defense Inc.**<br> 575 Fifth Avenue, 14<sup>th</sup> Floor<br> New York, NY 10017

February 11, 2026

<u>VIA EDGAR</u>

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

---

| | |
|:---|:---|
| Re: | T3 Defense Inc. |
|  | Registration Statement on Form S-1 |
|  | Filed February 11, 2026 |
|  | File No. 333-293384 |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, T3 Defense Inc. (the "**Company**") hereby requests that the effective date of the Company's Registration Statement on Form S-1 (File No. 333-293384) (the "**Registration Statement**") be accelerated so that the Registration Statement will become effective on **Friday, February 13, 2026 at 5:15 p.m.** (Eastern Time), or as soon thereafter as practicable.

Please feel free to direct any questions or comments concerning this request to Dan Woodard, Esq. of McDermott Will & Schulte LLP at (212) 547-5553.

The Company understands that the staff of the United States Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

---

| | | |
|:---|:---|:---|
| **T3 Defense INC.** | **T3 Defense INC.** | **T3 Defense INC.** |
| By: | /s/ Menachem Shalom | /s/ Menachem Shalom |
|  | Name: | Menachem Shalom |
|  | Title: | Chief Executive Officer |

---

cc: Dan Woodard, McDermott Will & Schulte LLP