# EDGAR Filing Document

**Accession Number:** 0002030617
**File Stem:** 0001829126-25-006012
**Filing Date:** 2025-8
**Character Count:** 3020
**Document Hash:** b367880749634f4384298ba173b6c9e6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-25-006012.hdr.sgml**: 20251219

**ACCESSION NUMBER**: 0001829126-25-006012

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250808

**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

August 8, 2025

**<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, DC 20549

Attention: Jeanne Baker and Li Xao

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| | |
|:---|:---|
| Re: | Picard Medical, Inc. |
|  | Registration Statement on Form S-1, as amended |
|  | Filed on April 1, 2025 |
|  | File No. 333-286295 |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), we, as representative of the underwriters of the proposed initial public offering of securities of Picard Medical, Inc. (the "Company"), hereby join the Company's request that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time, on August 12, 2025, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.

Pursuant to Rule 460 under the Securities Act, we, as representative of the underwriters, wish to advise you that there will be distributed to each underwriter, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advises that it has complied and will continue to comply, and that it has been informed by the participating underwriters that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

*[Remainder of Page Intentionally Left Blank]*

 

 

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| WestPark Capital, Inc. | WestPark Capital, Inc. |
| By: | /s/ Richard Rappaport<u> </u> |
| Name: | Richard Rappaport |
| Title: | Chief Executive Officer |

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cc: Richard A. Friedman, Sheppard, Mullin, Richter & Hampton LLP

Michael Blankenship, Winston & Strawn LLP