# EDGAR Filing Document

**Accession Number:** 0001334325
**File Stem:** 0000000000-26-003046
**Filing Date:** 2026-3
**Character Count:** 2248
**Document Hash:** 6e786226085c7d1983afc7333b9bc21b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-003046.hdr.sgml**: 20260506

**ACCESSION NUMBER**: 0000000000-26-003046

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260326

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Coda Octopus Group, Inc.
- **CENTRAL INDEX KEY:** 0001334325
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEARCH, DETECTION, NAVIGATION, GUIDANCE, AERONAUTICAL SYS [3812]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 342008348
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1031

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-294438

**BUSINESS ADDRESS:**
- **STREET 1:** 3300 S HIAWASSEE RD.,
- **STREET 2:** SUITE 104-105
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32835
- **BUSINESS PHONE:** 801-973-9136

**MAIL ADDRESS:**
- **STREET 1:** 3300 S HIAWASSEE RD.,
- **STREET 2:** SUITE 104-105
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32835
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-26-011624

## Text-Extract

```

                                                           March 26, 2026

Annmarie Gayle
Chief Executive Officer
Coda Octopus Group, Inc.
3300 S Hiawassee Rd., Suite 104-105
Orlando, FL 32835

       Re: Coda Octopus Group, Inc.
           Registration Statement on Form S-3
           Filed on March 19, 2026
           File No. 333-294438
Dear Annmarie Gayle:

       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 Sarah Sidwell at 202-551-4733 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing
cc:    Louis A. Brilleman, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._