# EDGAR Filing Document

**Accession Number:** 0001334325
**File Stem:** 0001493152-26-012840
**Filing Date:** 2026-3
**Character Count:** 2144
**Document Hash:** 6666114abef40f09ef4a24800e68830d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-012840.hdr.sgml**: 20260506

**ACCESSION NUMBER**: 0001493152-26-012840

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260326

**FILER**: 

**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:** CORRESP

**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

**CODA OCTOPUS GROUP, INC.** 

**3300 S Hiawassee Rd., Suite 104-105**

**Orlando, Florida 32835**

March 26, 2026

**VIA EDGAR**

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Coda Octopus Group, Inc.** |
|  | **Registration Statement on Form S-3 (the "Registration Statement")** |
|  | **File No. 333-294438** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Coda Octopus Group, Inc., a Delaware corporation (the "Company"), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:00 A.M. (Eastern Time) on March 30, 2026, or as soon thereafter as possible on such date.

We request that we be notified of such effectiveness by a telephone call to Louis A. Brilleman (212) 537-5852, and we request that such effectiveness also be confirmed in writing.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Coda Octopus Group, Inc. | Coda Octopus Group, Inc. |
| By: | */s/ Annmarie Gayle* |
| Name: | Annmarie Gayle |
| Title: | Chief Executive Officer |

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