<SEC-DOCUMENT>0001731122-25-000589.txt : 20250730
<SEC-HEADER>0001731122-25-000589.hdr.sgml : 20250730
<ACCEPTANCE-DATETIME>20250418133829
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001731122-25-000589
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250418

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VisionWave Holdings, Inc.
		CENTRAL INDEX KEY:			0002038439
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		ORGANIZATION NAME:           	06 Technology
		EIN:				995002777
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1063 N. SPAULDING AVE
		CITY:			WEST HOLLYWOOD
		STATE:			CA
		ZIP:			90046
		BUSINESS PHONE:		(302) 305-4790

	MAIL ADDRESS:	
		STREET 1:		300 DELAWARE AVE. SUITE 210 #301
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19801
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 10pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>VISIONWAVE HOLDINGS CORP.</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>300 Delaware Avenue, Suite 210 #301</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Wilmington DE 19801</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">April 18, 2025&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 46.1pt">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Via Edgar&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
Office of Technology<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Attn: Aliya Ishmukhamedova</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>VisionWave Holdings, <FONT STYLE="letter-spacing: -0.2pt">Inc.</FONT></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Amendment No. 3 to Registration Statement on Form S-4<BR>
Filed April 7, 2025</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>File No. 333-<FONT STYLE="letter-spacing: -0.1pt">284472</FONT></B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dear Ms. Ishmukhamedova<FONT STYLE="letter-spacing: -0.1pt">:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following responses address the comments of the
staff (the &ldquo;Staff&rdquo;) of the Securities and Exchange Commission as set forth in its letter dated April 3, 2025 (the &ldquo;Comment
Letter&rdquo;) relating to the Registration Statement on Form S-4/A submitted April 7, 2025 (the &ldquo;Registration Statement&rdquo;)
of VisionWave Holdings Inc. (the &ldquo;VisionWave&rdquo;).&#8239;<B>&#8239;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the Staff&rsquo;s convenience, the Staffs&rsquo;
comments have been stated below in their entirety, followed by the corresponding responses from the Company.<B>&#8239;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Amendment No. 3 to Form S-4</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Business of Target, page 170</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">1.</TD><TD STYLE="text-align: justify">We note your disclosure that &quot;To mitigate a potential situation...[Target] transferred...9,735,888
AVAI shares back to its transfer agent as a book entry as those shares are designated for sale per the Target intentions, but not liquidate.
Target is in active in negotiation to sell the remaining AVAI shares in a fire sale.&quot; Please revise to clarify what is meant by Target's
intent to sell but not liquidate and to provide a more complete discussion regarding the definition of fire sale in this context. In addition,
quantify the current value and, to the extent known, the expected value that will be derived from the &quot;fire sale.&quot; Finally,
clarify what potential situation Target is attempting to mitigate with these transactions.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.2pt 0 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.2pt 0 0.5in; text-align: justify; text-indent: 0in"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 2pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.2pt 0 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><U>Response</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">We have revised the disclosure to state
that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">Target has sold 264,112 AVAI shares through March 7, 2025 generating net proceeds of $137,049 which proceeds
were used for working capital.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">Target initially intended to hold the AVAI shares as a long-term investment in its strategic relationship.
However, in an abundance of caution, Target is re-evaluating the AVAI investment due to concerns that retaining a large, illiquid investment
could raise regulatory questions regarding classification under the Investment Company Act of 1940, which the Company seeks to avoid.
As such, Target is evaluating the potential sale of the AVAI shares in a private sale.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.2pt 0 1in; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">As of April 14, 2025, the closing price was $0.45 per share and the Target continues to hold 9,735,888
AVAI Shares.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.2pt 0 64.25pt; text-indent: -16.65pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">Target is unable to quantify the expected value of the sale of the AVAI shares.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.2pt 0 64.25pt; text-indent: -16.65pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Please note that we have removed reference to the term &ldquo;fire sale&rdquo;
as this did not accurately reflect Target&rsquo;s position with respect to the AVAI Shares. Specifically, Target intends to hold the AVAI
Shares although it is evaluating the potential sale of the AVAI Shares. Due to the illiquid nature of the AVAI Shares it is unable to
determine the value, if any, it would receive from any potential sale.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">**********************</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Please do not hesitate to contact
our attorney, Stephen Fleming, at 516-902-6567 if you have any questions or comments. Thank you.&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%"><FONT STYLE="font-size: 10pt">&#8239;&#8239;&nbsp;</FONT></TD>
    <TD STYLE="width: 50%"><FONT STYLE="font-size: 10pt">Sincerely,&#8239;&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">&#8239;&#8239;&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">/s/ Douglas Davis&#8239;&#8239;&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">&#8239;&#8239;&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Douglas Davis, CEO&#8239;&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&#8239;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">cc:&#8239;&nbsp;</FONT></TD>
    <TD STYLE="width: 95%"><FONT STYLE="font-size: 10pt">Stephen M. Fleming, Esq.&#8239;<BR>
Robert Yaspan, Esq. &nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
