# EDGAR Filing Document

**Accession Number:** 0001918102
**File Stem:** 0001104659-26-051464
**Filing Date:** 2026-4
**Character Count:** 2327
**Document Hash:** 79195bc95b12c48dc2581d20a0a5c964
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-051464.hdr.sgml**: 20260601

**ACCESSION NUMBER**: 0001104659-26-051464

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260429

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DEEP FISSION, INC.
- **CENTRAL INDEX KEY:** 0001918102
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTRIC SERVICES [4911]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 874265302
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2831 GARBER STREET
- **CITY:** BERKELEY
- **STATE:** CA
- **ZIP:** 94705
- **BUSINESS PHONE:** (707) 400-0778

**MAIL ADDRESS:**
- **STREET 1:** 2831 GARBER STREET
- **CITY:** BERKELEY
- **STATE:** CA
- **ZIP:** 94705

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Surfside Acquisition Inc.
- **DATE OF NAME CHANGE:** 20220317

![](tm2613039d1_correspimg001.jpg)

April 29, 2026

***VIA EDGAR***

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Deep Fission, Inc.<br> Registration Statement on Form S-1<br> File No. 333-293510

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, Deep Fission, Inc., a Delaware corporation (the "**Registrant**"), hereby requests that the above-referenced Registration Statement on Form S-1 (the "**Registration Statement**") be declared effective at 4:01 p.m., Eastern Time, on May 1, 2026, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Orrick, Herrington & Sutcliffe LLP, by calling Albert Vanderlaan at (617) 880-2219.

The Registrant hereby authorizes Albert Vanderlaan of Orrick, Herrington & Sutcliffe LLP to orally modify or withdraw this request for acceleration.

Thank you for your assistance in this matter.

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| | |
|:---|:---|
| Kind regards, | Kind regards, |
| **DEEP FISSION, INC.** | **DEEP FISSION, INC.** |
| By: | /s/ William (Mark) Schmitz<u> </u> |
| Name: | William (Mark) Schmitz |
| Title: | Chief Financial Officer |

---

cc: Albert Vanderlaan, *Orrick, Herrington & Sutcliffe LLP*