# EDGAR Filing Document

**Accession Number:** 0002063863
**File Stem:** 0000000000-25-009498
**Filing Date:** 2025-9
**Character Count:** 3556
**Document Hash:** 800ee4a70c83d9f29d529ee3b3973435
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009498.hdr.sgml**: 20260512

**ACCESSION NUMBER**: 0000000000-25-009498

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250903

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Elauwit Connection, Inc.
- **CENTRAL INDEX KEY:** 0002063863
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMMUNICATION SERVICES, NEC [4899]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 993101171
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07867

**BUSINESS ADDRESS:**
- **STREET 1:** 1700 ALTA VISTA DRIVE
- **STREET 2:** SUITE 130
- **CITY:** COLUMBIA
- **STATE:** SC
- **ZIP:** 29223
- **BUSINESS PHONE:** 704-558-3099

**MAIL ADDRESS:**
- **STREET 1:** 1700 ALTA VISTA DRIVE
- **STREET 2:** SUITE 130
- **CITY:** COLUMBIA
- **STATE:** SC
- **ZIP:** 29223
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-25-032690

## Text-Extract

```

                                                            September 3, 2025

Barry Rubens
Chief Executive Officer
Elauwit Connection, Inc.
109 East 17th Street
Cheyenne, WY 82001

       Re: Elauwit Connection, Inc.
           Registration Statement on Form S-1
           Filed August 29, 2025
           File No. 333-289964
Dear Barry Rubens:

       We have reviewed your registration statement and have the following
comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form S-1
Prospectus Summary
Our Company, page 1

1.     Revise your disclosures to clarify how you define pipeline and the
specific stages of
       the sales cycle that have been completed for these opportunities.
Clarify if you have
       signed agreements with customers for any of these opportunities and, if
so, quantify
       the associated revenue. Please also clarify the basis for your
expectation that these
       opportunities will convert to sales, the expected timeline to
conversion, and the
       specific factors that have a reasonable likelihood of preventing
conversion to sales.
        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.
 September 3, 2025
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Laura Veator at 202-551-3716 or Stephen Krikorian at
202-551-3488 if
you have questions regarding comments on the financial statements and related
matters. Please contact Jeff Kauten at 202-551-3447 or Matthew Derby at
202-551-3334 with
any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:   Margaret K. Rhoda

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._