# EDGAR Filing Document

**Accession Number:** 0002063863
**File Stem:** 0000000000-25-005956
**Filing Date:** 2025-6
**Character Count:** 6851
**Document Hash:** f5b1d72abc42b873ccd0f317ff90fce5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-005956.hdr.sgml**: 20260512

**ACCESSION NUMBER**: 0000000000-25-005956

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250605

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Elauwit Connection, Inc.
- **CENTRAL INDEX KEY:** 0002063863
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMMUNICATION SERVICES, NEC [4899]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 993101171
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07867

**BUSINESS ADDRESS:**
- **STREET 1:** 1700 ALTA VISTA DRIVE
- **STREET 2:** SUITE 130
- **CITY:** COLUMBIA
- **STATE:** SC
- **ZIP:** 29223
- **BUSINESS PHONE:** 704-558-3099

**MAIL ADDRESS:**
- **STREET 1:** 1700 ALTA VISTA DRIVE
- **STREET 2:** SUITE 130
- **CITY:** COLUMBIA
- **STATE:** SC
- **ZIP:** 29223
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-25-032690

## Text-Extract

```

                                                            June 5, 2025

Barry Rubens
Chief Executive Officer
Elauwit Connection, Inc.
109 East 17th Street
Cheyenne, WY 82001

        Re: Elauwit Connection, Inc.
            Amendment No. 1 to Draft Registration Statement on Form S-1
            Submitted May 23, 2025
            CIK No. 0002063863
Dear Barry Rubens:

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

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. 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 the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our May 2, 2025 letter.

Amendment No. 1 to Draft Registration Statement on Form S-1
Risk Factors
Given our relatively limited operating history..., page 7

1.     We note your response to prior comment 7. To the extent that any
individual customer
       comprises a material portion of your revenues please identify the
customer and
       disclose the material terms of your agreement with that customer
including the term
       and any termination provisions.
 June 5, 2025
Page 2
Our certificate of incorporation designates the Court of Chancery of the State
of Delaware...,
page 14

2.     We note your response to prior comment 3. Please disclose whether your
exclusive
       forum provision applies to claims under the Exchange Act or Securities
Act.
Consolidated Financial Statements for the Years Ended December 31, 2024 and
2023
Notes to Consolidated Financial Statements
Note 2. Summary of Significant Accounting Policies
Revenue Recognition, page F-10

3.     We note your response to prior comment 17. While we understand the
selling price
       for each distinct performance obligation is stipulated in the contract,
please clarify
       whether you ever sell network design and installation services without
the internet
       services, or whether you ever sell internet services without the network
design and
       installation services, and if these standalone sales are your basis for
the determination
       of standalone selling prices in your multiple element arrangements. If
these
       performance obligations are always sold together as part of the same
contracts, it does
       not appear that you have observable standalone selling prices. If so,
please clarify how
       your standalone selling prices were estimated in accordance with the
provisions of
       ASC 606-10-25-33 and 34. Revise your disclosures accordingly.
Note 3 - Revenue and Deferred Revenue, page F-16

4.     We note your response to prior comment 18. Please clarify the
contractual
       cancellation provisions relating to your network design and installation
services for
       both jobs that are contracted but not yet started and jobs that are in
process of being
       completed. Clarify how you considered these cancellation provisions in
determining
       your enforceable rights and the appropriateness of including in your
Remaining
       Performance Obligations. Please revise your disclosures to clarify the
cancellation
       provisions with respect to all of your contracts and any significant
judgments made in
       the determination of your Remaining Performance Obligations.
Consolidated Financial Statements for the Three Months Ended March 31, 2025 and
March
31, 2024
Notes to Consolidated Financial Statements
Note 2. Summary of Significant Accounting Policies
Deferred Financing Costs, page F-37

5.     You disclose that offering costs, which consist mainly of legal,
accounting and
       consulting fees directly attributable to the issuance of an equity
contract to be
       classified in equity are recorded as a reduction of equity. We further
note that at
       March 31, 2025 and December 31, 2024, there were no deferred financing
costs.
       Please explain why the legal expenses, consulting expenses, and the
advisory services
       listed as adjustments made to your non-GAAP measures, disclosed on page
26, do not
       qualify as deferred offering costs. Please clarify your accounting
policy with respect
       to these costs. If these costs do not qualify as incremental costs
directly associated
       with issuance, explain why such expenses are not the normal, recurring,
cash
       operating expenses necessary to operate your business. Refer to Question
100.01 of
       the Commission   s Non-GAAP Compliance and Disclosure Interpretations.
In
 June 5, 2025
Page 3

       addition, please explain why audit expense related to IPO preparation
Non-GAAP
       adjustment on page 26 is consistent with this SEC guidance. That is,
audit
       expenses appear to be indirect and general expenses, and represent
reporting and
       filing expenses for public registrants.
       Please contact Laura Veator at 202-551-3716 or Stephen Krikorian at
202-551-3488 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:   Margaret K. Rhoda

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._