# EDGAR Filing Document

**Accession Number:** 0002030617
**File Stem:** 0001829126-26-004277
**Filing Date:** 2026-4
**Character Count:** 2218
**Document Hash:** caa4f2ea49fc23f4e2bc1de7b429cdb1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-26-004277.hdr.sgml**: 20260602

**ACCESSION NUMBER**: 0001829126-26-004277

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260430

**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

April 30, 2026

**<u>VIA EDGAR TRANSMISSION</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Margaret Sawicki

Re: Picard Medical, Inc.

Registration Statement on Form S-1

Filed April 27, 2026 (File No. 333-295333)

Dear Ms. Sawicki,

As a follow-up to the Staff's telephone conversation with our outside counsel, Picard Medical, Inc. (the "***Company***") hereby respectfully withdraws its request for acceleration of the effectiveness of the Company's Registration Statement on Form S-1, File No. 333-295333 (the "***Registration Statement***") previously delivered to you on April 27, 2026. The Company will file a separate request for the acceleration of the effectiveness of the Registration Statement at a future date and time.

Please contact our legal counsel, Michael Blankenship, of Winston & Strawn LLP, at (713) 651-2600, if you have any questions concerning this request and to confirm our request for withdrawal has been accepted by the Securities and Exchange Commission.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Picard Medical, Inc. | Picard Medical, Inc. |
| By: | /s/ Patrick NJ Schnegelsberg |
| Name: | Patrick NJ Schnegelsberg |
| Title: | Chief Executive Officer |

---

cc: Michael Blankenship, Esq.