# EDGAR Filing Document

**Accession Number:** 0002030617
**File Stem:** 0001829126-26-004415
**Filing Date:** 2026-5
**Character Count:** 2191
**Document Hash:** fb08f3fe19f53485c5c0da40261ef214
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-26-004415.hdr.sgml**: 20260602

**ACCESSION NUMBER**: 0001829126-26-004415

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260504

**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

**PICARD MEDICAL, INC.**

1992 East Silverlake

Tucson, Arizona 85713

May 4, 2026

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549

Attention: Margaret Sawicki

---

| | |
|:---|:---|
| **RE:** | **Picard Medical, Inc.** |

---

**Registration Statement on Form S-1** 

**Initially Filed on April 27, 2026**

**File No. 333-295333**

Dear Ms. Sawicki,

Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Picard Medical, Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m., Eastern Time on May 4, 2026, or as soon thereafter as practicable.

Please call Michael Blankenship of Winston & Strawn LLP at (713) 651-2678 to provide notice of the effectiveness of the Registration Statement.

[*Signature Page Follows*]

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Picard Medical, Inc.** | **Picard Medical, Inc.** |
| By: | */s/ Patrick NJ Schnegelsberg* |
| Name: | Patrick NJ Schnegelsberg |
| Title: | Chief Executive Officer |

---

cc: Michael Blankenship, Winston & Strawn LLP