<SEC-DOCUMENT>0001493152-24-050263.txt : 20250306
<SEC-HEADER>0001493152-24-050263.hdr.sgml : 20250306
<ACCEPTANCE-DATETIME>20241216170106
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001493152-24-050263
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20241216

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Soluna Holdings, Inc
		CENTRAL INDEX KEY:			0000064463
		STANDARD INDUSTRIAL CLASSIFICATION:	FINANCE SERVICES [6199]
		ORGANIZATION NAME:           	09 Crypto Assets
		IRS NUMBER:				141462255
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		325 WASHINGTON AVENUE EXTENSION
		CITY:			ALBANY
		STATE:			NY
		ZIP:			12205
		BUSINESS PHONE:		518-218-2500

	MAIL ADDRESS:	
		STREET 1:		325 WASHINGTON AVENUE EXTENSION
		CITY:			ALBANY
		STATE:			NY
		ZIP:			12205

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MECHANICAL TECHNOLOGY INC
		DATE OF NAME CHANGE:	19920703
</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="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="2" STYLE="text-align: left; font: 12pt Times New Roman, Times, Serif; width: 50%; vertical-align: bottom"><IMG SRC="formcorresp_001.jpg" ALT=""></TD>
    <TD STYLE="border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 23%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Daniel L. Forman</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Partner</P></TD>
    <TD STYLE="width: 1%; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 25%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">1251 Avenue of the Americas</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">New York, New York 10020</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">T: (212) 419-5904</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">E:dforman@lowenstein.com</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
16, 2024</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>VIA
EDGAR</U></B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
and Exchange Commission</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Division
of Corporation Finance</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100
F. Street, N.E.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Washington,
D.C. 20549</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:
Jessica Livingston, David Lin</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Soluna
    Holdings, Inc.</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amendment
    No. 1 to the Registration Statement on Form S-1</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Filed
    November 12, 2024</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File
    No. 333-282559</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ladies
and Gentlemen:</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
behalf of Soluna Holdings, Inc. (the &ldquo;<U>Company</U>&rdquo;), we are submitting this letter to the Securities and Exchange Commission
(the &ldquo;<U>SEC</U>&rdquo;) via EDGAR in response to the comment letter from the staff of the SEC (the &ldquo;<U>Staff</U>&rdquo;),
dated December 5, 2024 (the &ldquo;<U>Comment Letter</U>&rdquo;), pertaining to the Company&rsquo;s above-referenced Amendment No. 1
to the Registration Statement on Form S-1 filed on November 12, 2024. In connection with such responses, the Company is concurrently
filing an Amendment No. 2 to the Registration Statement (the &ldquo;<U>Amended Registration Statement</U>&rdquo;). Capitalized terms
used but not defined in this letter have the meaning given in the Amended Registration Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
assist your review, we have reproduced the text of the Staff&rsquo;s comments in italics below, followed by responses on behalf of the
Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Amendment
No. 1 to Registration Statement on Form S-1 filed November 12, 2024</U></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>General</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            note your response to prior comment 1 and revised offering size. As we continue to evaluate
                                            your response, please provide us with a more detailed legal and factual analysis of your
                                            basis for determining that it is appropriate to characterize the transaction as a secondary
                                            offering under Securities Act Rule 415(a)(1)(i), including an analysis of each of the factors
                                            material to this determination. In responding, please consider the guidance provided in Compliance
                                            Disclosure Interpretations, Securities Act Rules, Question 612.09.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Response
to Comment 1:</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company respectfully acknowledges the Staff&rsquo;s comment and for the reasons discussed below, the Company submits that the offering
contemplated by the Amended Registration Statement is a valid secondary offering by or on behalf of the selling stockholders that may
be registered for sale on a continuous basis pursuant to Rule 415(a)(1)(i) under the Securities Act of 1933, as amended (the &ldquo;<U>Securities
Act</U>&rdquo;). The offering is not the type of transaction about which the Staff has historically raised concerns under Rule 415, and
a careful consideration of all of the factors articulated in Question 612.09 (the &ldquo;<U>Interpretation</U>&rdquo;) of the Staff&rsquo;s
Compliance &amp; Disclosure Interpretations (the &ldquo;<U>CDIs</U>&rdquo;) for Securities Act Rules supports a conclusion that the offering
does not amount to a distribution by the selling stockholders on behalf of the Company.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="formcorresp_002.jpg" ALT="" style="width:720px"></P>

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


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>A.</B></FONT></TD>
  <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Background</B></FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 12, 2024, the Company entered into (i) a Standby Equity Purchase Agreement (the &ldquo;<U>SEPA</U>&rdquo;) and (ii) a Registration
Rights Agreement (the &ldquo;<U>Registration Rights Agreement</U>&rdquo;) with YA II PN, LTD., a Cayman Islands exempt limited company
(the &ldquo;<U>Investor</U>&rdquo;). Upon the terms and subject to the conditions and limitations set forth in the SEPA, the Investor
has committed to purchase up to an aggregate of $25.0 million of shares (the &ldquo;<U>Shares</U>&rdquo;) of common stock of the Company,
par value $0.001 per share (the &ldquo;<U>Common Stock</U>&rdquo;), at the Company&rsquo;s request from time to time during
a 24-month period commencing on August 12, 2024. Pursuant to the Registration Rights Agreement, the Company agreed to register the Shares
for resale by the Investor. The Company is filing the Amended Registration Statement pursuant to the Registration Rights Agreement.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
November 15, 2024, at a Special Meeting of Stockholders and pursuant to the rules of the Nasdaq Capital Market, the Company obtained
stockholder approval to issue to the Investor, pursuant to the SEPA, shares of Common Stock that exceed 19.99% of the shares of Common
Stock outstanding immediately prior to the execution of the SEPA.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Investor is an institutional investor that invests in a wide range of companies and industries. Prior to entering into the SEPA, the
Investor did not own any securities of the Company and was not affiliated with the Company or any of its officers, directors or any other
greater than 5% holder of the Company&rsquo;s outstanding shares of Common Stock. The Shares will be issued by the Company pursuant to
the exemption from registration provided by Section 4(a)(2) of the Securities Act. In the SEPA, the Investor represented to the Company
that it is an &ldquo;Accredited Investor&rdquo; as defined in Rule 501(a)(3) of Regulation D. In addition, the Investor made representations
and warranties in the SEPA regarding its investment intent, including representations that it is purchasing the Shares for its own account,
for investment purposes and not for the purpose of effecting any distribution of the Shares in violation of the Securities Act.</FONT></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>B.</B></FONT></TD>
  <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Rule 415 Analysis</B></FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
1983, the SEC adopted Rule 415 under the Securities Act to permit the registration of offerings to be made on a delayed or continuous
basis. Rule 415 specifies certain conditions that must be met by an issuer in order to avail itself of the Rule. In relevant part, Rule
415 provides:</FONT></P>

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

<P STYLE="margin: 0pt 1in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;(a)
Securities may be registered for an offering to be made on a continuous or delayed basis in the future, Provided, That:</FONT></P>

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

<P STYLE="margin: 0pt 1in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
The registration statement pertains only to:</FONT></P>

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

<P STYLE="margin: 0pt 1in; text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
Securities which are to be offered or sold solely by or on behalf of a person or persons other than the registrant, a subsidiary of the
registrant or a person of which the registrant is a subsidiary;&hellip;[or]</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(x)
Securities registered (or qualified to be registered) on Form S-3 or Form F-3 (&sect; 239.13 or &sect; 239.33 of this chapter), or on
Form N-2 (&sect;&sect; 239.14 and 274.11a-1 of this chapter) pursuant to General Instruction A.2 of that form, which are to be offered
and sold on an immediate, continuous or delayed basis by or on behalf of the registrant, a majority-owned subsidiary of the registrant
or a person of which the registrant is a majority-owned subsidiary &hellip;.&rdquo;</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
Rule 415(a)(1)(i), an issuer may register shares to be sold on a delayed or continuous basis by selling stockholders in a bona fide secondary
offering without restriction.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the event that an offering registered in reliance on Rule 415(a)(1)(i) is deemed to be an offering that is &ldquo;by or on behalf of
the registrant&rdquo; as specified in Rule 415(a)(1)(x), Rule 415 contains additional limitations. Rule 415(a)(4) provides that:</FONT></P>

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

<P STYLE="margin: 0pt 1in; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;In
the case of a registration statement pertaining to an at the market offering of equity securities by or on behalf of the registrant,
the offering must come within paragraph (a)(1)(x) of this section. As used in this paragraph, the term &lsquo;at the market offering&rsquo;
means an offering of equity securities into an existing trading market for outstanding shares of the same class at other than a fixed
price.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 2; Options: NewSection -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%"><IMG SRC="formcorresp_001.jpg" ALT=""></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result, if an offering which purports to be a secondary offering is characterized as an offering &ldquo;by or on behalf of the registrant,&rdquo;
Rule 415 is only available to register an &ldquo;at the market offering&rdquo; if the registrant is eligible to use Form S-3 or Form
F-3 to register a primary offering.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Staff has previously recognized the delicacy with which the analysis of a particular transaction must be undertaken. In the Interpretation,
the Staff has set forth a detailed analysis of the relevant factors that should be examined. The Interpretation provides that:</FONT></P>

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

<P STYLE="margin: 0pt 1in; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;It
is important to identify whether a purported secondary offering is really a primary offering, i.e., the selling shareholders are actually
underwriters selling on behalf of an issuer. Underwriter status may involve additional disclosure, including an acknowledgment of the
seller&rsquo;s prospectus delivery requirements. In an offering involving Rule 415 or Form S-3, if the offering is deemed to be on behalf
of the issuer, the Rule and Form in some cases will be unavailable (e.g., because of the Form S-3 &lsquo;public float&rsquo; test for
a primary offering, or because Rule 415 (a)(l)(i) is available for secondary offerings, but primary offerings must meet the requirements
of one of the other subsections of Rule 415). The question of whether an offering styled a secondary one is really on behalf of the issuer
is <U>a difficult factual one</U>, not merely a question of who receives the proceeds. <U>Consideration should be given to how long the
selling shareholders have held the shares, the circumstances under which they received them, their relationship to the issuer, the amount
of shares involved, whether the sellers are in the business of underwriting securities, and finally, whether under all the circumstances
it appears that the seller is acting as a conduit for the issuer</U>&rdquo; (emphasis added).</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
of the relevant factors listed in the Interpretation is discussed below in the context of the Amended Registration Statement. In the
Company&rsquo;s view, based on a proper consideration of all of those factors, the Staff should conclude that the Amended Registration
Statement relates to a valid secondary offering.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0in"> <FONT STYLE="font: normal 10pt Times New Roman, Times, Serif"><B>1.</B></FONT> <FONT STYLE="font: normal 10pt Times New Roman, Times, Serif"><B>The length of time that the Investor will hold the Shares.</B></FONT></P>



<P STYLE="font: italic 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Shares may be sold by the Company to the Investor at the Company&rsquo;s request from time to time during the 24-month period that began
in August of 2024 when the SEPA was executed. In this regard, CDI Question 139.13 of the CDIs for Securities Act Sections provides that
no minimum holding period is required, and the SEC will permit a company to register the resale of the underlying securities prior to
exercise of a put right, where the Company has &ldquo;completed the private transaction of all of the securities it is registering&rdquo;
through an equity line transaction and the investor is at market risk at the time of filing of the resale registration statement. As
in all equity line transactions, the Investor has accepted the market risk of its investment from the date of entering into the SEPA,
including market risk related to the shares of Common Stock that the Company may choose, in its sole discretion, to put to the Investor
pursuant to the terms of the SEPA.</FONT></P>

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

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal"><B>2.
The circumstances under which the Investor will receive the Shares.</B></FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0in; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Investor will receive the Shares offered in the Amended Registration Statement pursuant to the privately negotiated transaction between
the Company and Investor completed at arm&rsquo;s length prior to the initial filing of the Registration Statement. Although the Investor
is required by the Staff to include disclosure that it is an &ldquo;underwriter&rdquo; with regard to its resales under the Amended Registration
Statement, the Company respectfully notes that the transaction has characteristics more closely associated with a traditional investment
transaction than with an underwritten offering. Specifically, in a typical underwriting, the underwriter and the issuer agree on a price
at which the securities will be sold to the public and the underwriter receives a portion of the proceeds of such sale as compensation
for its selling efforts and for bearing market risk. Pursuant to the SEPA, however, the Investor will purchase any shares of Common Stock
put to it by the Company at a slight discount to the market price for the Common Stock. The Investor is required to take the Shares put
to it by the Company under the SEPA (subject to a 9.99% beneficial ownership blocker), and there is no agreement or arrangement regarding
the price at which the Investor will resell such Shares to the public pursuant to the Amended Registration Statement. In addition, the
Investor will purchase the Shares for investment purposes and specifically represented that it is not acquiring the Shares for the purpose
or with the intent of effecting a distribution in violation of the Securities Act. There is no evidence to suggest that those representations
were false.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%"><IMG SRC="formcorresp_001.jpg" ALT=""></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Also,
there is no evidence that a distribution would occur if the Amended Registration Statement were to be declared effective. Rule 100(b)
of Regulation M defines the term &ldquo;distribution&rdquo; as:</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;[A]n
offering of securities, whether or not subject to registration under the Securities Act, that is distinguished from ordinary trading
transactions by the magnitude of the offering <U>and</U> the presence of special selling efforts and selling methods (emphasis added).&rdquo;</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Special
selling efforts and selling methods must be employed before an offering can constitute a distribution. Here, there is no evidence that
any special selling efforts or selling methods have taken or would take place if all of the Shares covered by the Amended Registration
Statement were registered. The Company has no reason to believe that the Investor will conduct any road shows or take any other actions
to condition the market for its shares of Common Stock.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Further,
the existence of the Registration Rights Agreement does not alter the conclusion that the Investor will purchase the Shares for investment
and not with the intent to effect a distribution in violation of the Securities Act. Although the Investor bargained for registration
rights, registration rights, in and of themselves, do not evidence an intention on the part of the Investor to effect a distribution
in violation of the Securities Act.</FONT></P>

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

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal"><B>3.
The relationship of the Investor to the Company.</B></FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal"><B>&nbsp;</B></FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">The
Investor is not an affiliate of the Company, a broker-dealer or an affiliate of a broker-dealer. The only relationship between the Investor
and the Company is the relationship established through the SEPA and the transactions contemplated thereby. The Investor has agreed to
acquire the Company&rsquo;s securities for investment purposes, and is at market risk for all Shares purchased as part of its investment.
The Investor will receive all proceeds from the sale of Shares pursuant to the Amended Registration Statement and, in contrast to the
economic terms of an underwritten offering, the proceeds of the sale by the Company to the Investor are not dependent on the price at
which the Investor ultimately sells the Shares pursuant to the Amended Registration Statement. In addition, the Investor will not receive
a commission or any other remuneration from the Company if and when the Shares are sold to the Investor under the SEPA. The Investor
will retain all proceeds from the resale of Shares pursuant to the Amended Registration Statement, and the Company will not obtain any
direct or indirect benefit from any amounts received from those sales.</FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">&nbsp;</FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">The
Company also notes that even if the Investor was an affiliate of the Company, pursuant to Question 212.15 of the CDIs for Securities
Act Rules, the Staff has acknowledged that &ldquo;aside from parents and subsidiaries, affiliates of issuers are not necessarily treated
as being the alter egos of the issuers. Under appropriate circumstances, affiliates may make offerings which are deemed to be genuine
secondaries.&rdquo;</FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">&nbsp;</FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">For
the reasons set forth above, the Company submits that the Investor&rsquo;s relationship to the Company as an investor that assumes market
risk with respect to the Shares it acquires under the SEPA does not support a conclusion that it is acting on behalf of the Company.</FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">&nbsp;</FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal"><B>4.
The number of shares involved.</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the Amended Registration Statement, the Company is seeking to register an aggregate of 3,000,000 shares of Common Stock that may be
issued pursuant to SEPA (not including the 59,382 shares of Common Stock issued to the Investor as consideration for its irrevocable
commitment to purchase shares of Common Stock pursuant to the SEPA)<SUP>1</SUP>. The number of Shares involved in the offering does
not support a conclusion that the Investor is acting on behalf of the Company and should not raise concerns about a &ldquo;disguised&rdquo;
primary offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><SUP>1</SUP>&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
                                                                                                           of December 13, 2024, the Company had 10,090,584 shares of Common Stock outstanding. 7,138,531 shares of Common Stock were
                                                                                                           held by persons other than affiliates of the Company. The 3,000,000 shares that the Company may issue under the SEPA and which the
                                                                                                           Company seeks to register on the Amended Registration Statement represent approximately 30% of the Company's total outstanding
                                                                                                           shares and approximately 42% of the Company's outstanding shares held by non-affiliates.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%"><IMG SRC="formcorresp_001.jpg" ALT=""></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
is important to note that the amount of securities involved in an offering is only one factor cited in the Interpretation to be considered
by the Staff in applying Rule 415. The Company also respectfully notes that Question 612.12 of the CDIs for Securities Act Rules describes
a scenario where a holder of 73% of an issuer&rsquo;s stock would be able to effect a valid secondary offering. This CDI states: &ldquo;A
controlling person of an issuer owns a 73% block. That person will sell the block in a registered &lsquo;at-the-market&rsquo; equity
offering. Rule 415(a)(4), which places certain limitations on &lsquo;at-the-market&rsquo; equity offerings, applies only to offerings
by or on behalf of the registrant. A secondary offering by a control person that is not deemed to be by or on behalf of the registrant
is not restricted by Rule 415(a)(4).&rdquo; In addition, Question 216.14 of the CDIs for Securities Act Forms, regarding the use of Form
S-3 to effect a secondary offering, provides that &ldquo;[s]econdary sales by affiliates may be made under General Instruction I.B.3.
to Form S-3 [relating to secondary offerings], even in cases where the affiliate owns more than 50% of the issuer&rsquo;s securities,
<U>unless the facts clearly indicate that the affiliate is acting as an underwriter on behalf of the issuer</U>&rdquo; (emphasis added).
These interpretive positions make it clear that the amount of securities offered, whether by an affiliate or otherwise, is not the determinative
factor when considering whether an offering is properly characterized as a secondary offering. In fact, these interpretative positions
make it clear that the number of securities being registered is only relevant where the <U>other</U> facts &ldquo;<U>clearly indicate</U>&rdquo;
that the offering is not in reality a secondary offering. Here, the other facts with regard to the Company and the Investor, as discussed
elsewhere in this response, support the conclusion that the offering is appropriately characterized as a secondary offering permitted
under Rule 415(a)(1)(i).</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>5.
The Investor is not in the business of underwriting securities.</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Investor is not in the business of underwriting securities and is not a registered broker-dealer. In fact, the Investor and its principals
have a history of entering into investments, including equity line transactions, that are fundamentally similar to the transaction it
has entered into with the Company.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0in; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6.
The Company will not receive any proceeds from the resales of Shares pursuant to the Amended Registration Statement.</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0in; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Although
the Staff indicated in the Interpretation that the question of who receives the proceeds is not the only factor on which an analysis
of the character of an offering should be based, it should be important to any such analysis. In this case, the Company will not receive
any proceeds from the sale or other disposition of the Shares offered by the Investor. The Company respectfully submits that this factor
supports the conclusion that the Amended Registration Statement relates to a valid secondary offering and that the offering is not being
made &ldquo;by or on behalf&rdquo; of the issuer.</FONT></P>

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

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal"><B>7.
It does not appear under all of the circumstances that the Investor is acting as a conduit to the Company.</B></FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0in; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on the foregoing analysis and the totality of the facts and circumstances, the Company believes that the facts support the conclusion
that the Investor is acting on its own behalf and is not acting as a conduit for the Company in connection with the offering of the Shares
being registered under the Amended Registration Statement.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0in; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Amended Registration Statement is being filed by the Company to comply with its obligations under the Registration Rights Agreement and
SEPA. The Company does not have an underwriting relationship with the Investor, and the Investor is not acting on behalf of the Company
with respect to the Shares being registered for resale under the Amended Registration Statement. The Investor has represented that it
is purchasing the Shares for its own account, for investment purposes and not for the purpose of effecting any distribution of the Shares
in violation of the Securities Act.</FONT></P>

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


<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%"><IMG SRC="formcorresp_001.jpg" ALT=""></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
than the investment terms and conditions and limited covenants provided for under the SEPA, the Company does not have any material relationship
with the Investor. The Investor is not acting as a financial advisor or fiduciary of the Company and, subject to limited restrictions
under the SEPA, may engage in trading in the Company&rsquo;s securities independently and without the Company&rsquo;s knowledge or control.
The Investor was introduced to the Company and solicited to make an investment with the Company by Northland Capital Markets, a FINRA
member firm acting on behalf of the Company.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Investor has agreed to bear the economic risk of its investment over the term of the SEPA. In contrast, an underwriter typically desires
to sell shares before it even acquires them to eliminate market risk, among other reasons. Additionally, the Investor is not in the business
of underwriting securities, and the Company will not receive any proceeds from sales of the Shares by the Investor.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>C.
Conclusion.</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
the basis of the foregoing, the Company believes that the offering covered by the Amended Registration Statement is appropriately characterized
as a valid secondary offering and not an offering &ldquo;by or on behalf of the registrant.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            note your response to prior comment 2 and partially reissue. Since this appears to be a private
                                            equity line financing, please revise to more specifically name YA II PN, Ltd., the equity
                                            line investor (the &ldquo;Investor&rdquo;), as an underwriter for the resale of the equity
                                            line shares, or advise. At a minimum, this disclosure should appear on the prospectus cover
                                            page and in the plan of distribution section.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Response
to Comment 2:</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company respectfully acknowledges the Staff&rsquo;s comment and has amended its disclosure throughout the Amended Registration Statement,
including on the cover page and in the plan of distribution section to specifically name YA II PN, Ltd. as an underwriter for the resale
of the equity line shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Refer
                                            to your response to prior comment 4 and related revisions. We note that as a &ldquo;consent
                                            fee&rdquo; to your Selling Holder, Chuntao Zhou (the Series B Holder), you are obligated
                                            to issue an amount of shares equal to 10% of those issued under the Standby Equity Purchase
                                            Agreement (&ldquo;SEPA&rdquo;) and your supplemental response that, &ldquo;The shares &lsquo;to
                                            be issued&rsquo; are a variable consent fee (emphasis added) and are issued as the SEPA is
                                            drawn upon.&rdquo; Please note that in order for the private placement of the shares to be
                                            complete and the selling shareholder to be at market risk, (i) the per share purchase price
                                            must be fixed and cannot be subject to adjustment based on the market price of the common
                                            stock and (ii) the selling shareholder must be irrevocably bound to purchase a set number
                                            of securities at the time of the filing of the resale registration statement. For guidance,
                                            refer to Questions 139.06 and 139.11 of the Securities Act Sections Compliance and Disclosure
                                            Interpretations. Given the &ldquo;variable consent fee&rdquo; with respect to the shares
                                            &ldquo;to be issued&rdquo; to this Selling Holder, the per share purchase price appears undetermined.
                                            As such, this Selling Holder does not appear to be irrevocably bound to purchase a set number
                                            of securities for a set purchase price that is not market-based or to be at market risk with
                                            respect to its investment. Accordingly, please remove from the registration statement any
                                            shares which you had not issued to this Selling Holder prior to October 9, 2024, which is
                                            the filing date of your initial registration statement. Alternatively, please provide us
                                            with a detailed legal analysis of why this private placement was completed prior to your
                                            attempt to register the resale of such shares and whether the closing of this private placement
                                            will occur within a short time after the effectiveness of your registration statement, as
                                            contemplated by Question 139.11 of the Securities Act Sections Compliance and Disclosure
                                            Interpretations.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Response
to Comment 3:</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company respectfully acknowledges the Staff&rsquo;s comment and has removed the shares that may be issued pursuant to the variable consent
fee from the Amended Registration Statement. The Company intends to register such shares for resale on a subsequent registration statement.
The Company has included in the Amended Registration Statement 140,000 shares of Common Stock issuable upon the exercise of warrants
that were issued to the Series B Holder on October 1, 2024 (the &ldquo;<U>Warrant Shares</U>&rdquo;) in connection with its consent to
the transactions underlying the SEPA. The Company is obligated to register the Warrant Shares pursuant to the Waiver Agreement, dated
October 1, 2024, between the Company and the Series B Holder. Pursuant to Question 139.11 of the CDIs for Securities Act Sections, the
Company is permitted to register the resale of the Warrant Shares prior to their issuance as the Company has completed a Section 4(a)(2)-exempt
 issuance of such warrants.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%"><IMG SRC="formcorresp_001.jpg" ALT=""></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Cover
Page</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            note your response to prior comment 6 and reissue in part. Please revise the definition of
                                            &ldquo;Series B Holder&rdquo; on the cover page to identify the Series B Holder by name (i.e.,
                                            Chuntao Zhou).</I></FONT></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Response
to Comment 4:</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company respectfully acknowledges the Staff&rsquo;s comment and has revised the definition of &ldquo;Series B Holder&rdquo; on the cover
page to identify the Series B Holder by name.</FONT></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Refer
                                            to your disclosure in the last sentence of the second paragraph on the cover page that &ldquo;[s]uch
                                            Selling Holders and any permitted transferee are deemed to be an &lsquo;underwriter&rsquo;
                                            within the meaning of Section 2(a)(11) of the Securities Act of 1933...&rdquo; (emphasis
                                            added). Please address the following points in your next amendment or response letter, as
                                            applicable:</I></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 37.75pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Revise
                                            the phrase &ldquo;[s]uch Selling Holders&rdquo; to read &ldquo;the Selling Holders&rdquo;
                                            to avoid the possible interpretation that certain specified Selling Holders, rather than
                                            all the Selling Holders, are deemed to be &ldquo;underwriters,&rdquo; consistent with your
                                            disclosure elsewhere (page 11, paragraph 6) that &ldquo;[t]he Selling Holders...are deemed
                                            to be &lsquo;underwriters&rsquo;...,&rdquo; or advise otherwise.</I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>It
                                            appears you may have concluded that any permitted transferee of the Selling Holders, including
                                            but not limited to the Investor, is deemed to be an &ldquo;underwriter.&rdquo; Please supplementally
                                            clarify whether this is the case. We may have further comments based upon your response and
                                            any revisions.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Response
to Comment 5:</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company respectfully acknowledges the Staff&rsquo;s comment and has revised the cover page to clarify that only the Investor is deemed
to be an underwriter. In addition, the Company has revised the cover page to remove the reference to transferees being deemed underwriters.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>In
                                            the fifth-to-last paragraph on the cover page, you state that &ldquo;[i]f any underwriters,
                                            dealers or agents are involved in the sale of any of the [Selling Holders&rsquo;] securities,
                                            their names and any applicable purchase price, fee, commission or discount arrangement...will
                                            be set forth...in any applicable prospectus supplement.&rdquo; Please confirm your understanding
                                            that the retention by a Selling Holder of an underwriter would constitute a material change
                                            to your plan of distribution requiring a posteffective amendment, and revise your disclosure
                                            throughout accordingly. Refer to your undertaking provided pursuant to Item 512(a)(1)(iii)
                                            of Regulation S-K.</I></FONT></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 37.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Response
to Comment 6:</B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company respectfully acknowledges the Staff&rsquo;s comment and confirms its understanding that the retention by a Selling Holder of
an underwriter would constitute a material change to its plan of distribution requiring a post-effective amendment. The Company has revised
its disclosure throughout the Amended Registration Statement to reflect such requirement.</FONT></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>In
                                            the same paragraph noted above, we note your revised disclosure in response to prior comment
                                            3 that you &ldquo;will supplement this prospectus with any information regarding any permitted
                                            transferees of the Selling Holders when such transferees become identifiable.&rdquo; Please
                                            address the following points:</I></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 55.75pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>It
                                            appears that a post-effective amendment could be required in certain circumstances. Please
                                            revise to clarify in the above-referenced disclosure that you will file a prospectus supplement
                                            or post-effective amendment, as necessary. For guidance, refer to Question 220.04 of the
                                            Securities Act Rules Compliance and Disclosure Interpretations.</I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Furthermore,
                                            please confirm that you will file a post-effective amendment to identify any permitted transferees
                                            of the Investor and name them as underwriters for the resale of the equity line shares before
                                            such transferees use this prospectus, and revise your disclosure accordingly.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Response
to Comment 7:</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company respectfully acknowledges the Staff&rsquo;s comment and has revised its disclosure to clarify that it will file a prospectus
supplement or post-effective amendment, as necessary, with any information regarding any permitted transferee. The Company confirms that
it will file a post-effective amendment to identify any permitted transferees of the Investor and name them as underwriters for the resale
of the equity line shares before such transferees use the prospectus. The Company has also revised the disclosure in the Amended Registration
Statement accordingly.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%"><IMG SRC="formcorresp_001.jpg" ALT=""></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Selling
Holders, page 9</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            note your response to prior comment 7 and partially reissue. In the first paragraph on page
                                            9, you state that this prospectus covers the resale of &ldquo;up to an aggregate 11,308,642
                                            shares of your common stock issuable to the Investor and the Series B Holders in connection
                                            with advances under the SEPA&rdquo; (emphasis added). Please reconcile with your disclosure
                                            elsewhere (e.g., the cover page) that this prospectus covers the resale of up to 11,000,000
                                            shares issuable pursuant to the terms of the SEPA (consisting of 10,000,000 shares and 1,000,000
                                            shares issuable to the Investor and the Series B Holder, respectively) and 308,642 shares
                                            issued to &ldquo;two other Selling Holders...in connection with prior investment banking
                                            activities unrelated to the SEPA&rdquo; (emphasis added). Please also revise the first paragraph
                                            on page 9 to more specifically identify the &ldquo;remaining Selling Holders&rdquo; who received
                                            their shares in connection with prior investment banking services unrelated to the SEPA,
                                            as your disclosure references.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Response
to Comment 8:</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company respectfully acknowledges the Staff&rsquo;s comment and has revised its disclosure throughout the Amended Registration Statement,
including the Selling Holders section, to clarify that a total of 3,508,024 shares are being registered for resale comprising of (i)
3,059,382 shares issued or issuable under the SEPA, (ii) 140,000 Warrant Shares and
(iii) 308,642 shares that were issued pursuant to the General Release Agreement, dated October 1, 2024, between the Company and Univest
(the &ldquo;<U>Release Agreement</U>&rdquo;). The Company has revised the disclosure on page 9 to specifically identify the Selling Holders
that received shares pursuant to the Release Agreement. The shares issued in connection with the variable consent fee have been removed
from the Amended Registration Statement.</FONT></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            note your response to prior comment 9. Please address the following points in your next amendment
                                            or response letter, as applicable:</I></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.75in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Revise
                                            your prospectus to clearly describe the material terms of the transactions from which each
                                            of Univest Securities, LLC (&ldquo;Univest&rdquo;) and Bradley Richmond, your Selling Holders,
                                            originally received their shares being registered for resale, including the exemption from
                                            registration for the initial transaction and the date thereof. To the extent either/both
                                            of Univest and Bradley Richmond received their resale shares pursuant to the General Release
                                            Agreement filed as Exhibit 10.119 to the registration statement, as your response appears
                                            to indicate, explain how the number of shares received was calculated pursuant to the terms
                                            thereof.</I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Given
                                            that Bradley Richmond does not appear to be a party to the General Release Agreement in his
                                            individual capacity, please describe any further transactions taking place that gave Bradley
                                            Richmond ownership of his resale shares, or advise otherwise, and file any related agreements
                                            as exhibits to your registration statement, if required by Item 601 of Regulation S-K.</I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Disclose
                                            the date the &ldquo;5,938 consent shares of common stock&rdquo; were issued to the Series
                                            B Holder in relation to the SEPA, as referenced in footnote 9 to the Selling Holders table
                                            on page 9, and the exemption from registration for the transaction.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Response
to Comment 9:</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company respectfully acknowledges the Staff&rsquo;s comment and has included in the Amended Registration Statement a description of the
material terms of the Release Agreement, as well as the exemption from registration for the initial transaction and the date of issuance.
Univest is a FINRA-registered broker dealer, and Bradley Richmond is a FINRA-registered broker and is an employee of and affiliated with
Univest. The shares were issued to Univest and Bradley Richmond pursuant to the Release Agreement in connection with investment banking
services Univest had previously provided to the Company (such investment banking services did not include the underwriting of any securities).
Such services were unrelated to the transactions contemplated by the SEPA. Pursuant to Section 2 of the Release Agreement, the number
of shares was calculated based upon the $1,000,000 market value referenced therein and five-day VWAP ending on October 1, 2024 ($3.24).
The Company also disclosed in the Amended Registration Statement how the number of shares was calculated pursuant to the terms of
the Release Agreement. While Bradley Richmond is not a party to the Release Agreement, the Company was requested by Univest to issue
the shares to him as its designee. Such shares represented a portion of the shares required to be issued to Univest pursuant to the Release
Agreement. The shares issued to both Univest and Bradley Richmond were issued in a private placement pursuant to the exemption from registration
provided by Section 4(a)(2) of the Securities Act.</FONT></P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has revised the disclosure in footnote 9 to the Selling Holders table to disclose the date the shares were issued and the exemption
from registration for the transaction.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>


<!-- Field: Page; Sequence: 8 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%"><IMG SRC="formcorresp_001.jpg" ALT=""></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Plan
of Distribution, page 11</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            note your response to prior comment 10 states that the &ldquo;shares issued to Univest Securities
                                            and Brad Richmond were not issued as underwriting compensation. The issuance of such shares
                                            is intended to settle obligations for other transactions that have closed in excess of a
                                            year ago.&rdquo; In addition, in third paragraph on page 11, you state that &ldquo;Univest
                                            and Bradley Richmond received shares offered under this prospectus as compensation [sic]
                                            investment banking services provided to the Company. As such (emphasis added), Univest and
                                            Bradley Richmond are deemed an &lsquo;underwriter&rsquo; under the Securities Act.&rdquo;
                                            Please revise your disclosure throughout to clearly state whether: (i) the shares issued
                                            to Univest and Bradley Richmond were issued as compensation for underwriting/investment banking
                                            services; and (ii) Univest and Bradley Richmond are underwriters. With a view towards revised
                                            disclosure, please also tell us in reasonable detail the nature of the company&rsquo;s payment
                                            obligations to Univest and/or Bradley Richmond for which the issuance of such shares is intended
                                            to settle. In this regard, please advise whether such share issuance is intended to settle
                                            payment obligations for previous underwriting or investment banking services provided by
                                            Univest and/or Bradley Richmond to the company. Please also revise to clarify whether Bradley
                                            Richmond is a registered broker-dealer or an affiliate of a broker dealer.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Response
to Comment 10:</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company respectfully acknowledges the Staff&rsquo;s comment. Univest is a FINRA-registered broker dealer, and Bradley Richmond is a FINRA-registered
broker and is an employee of and affiliated with Univest. The shares were issued to Univest and Bradley Richmond pursuant to the Release
Agreement in connection with investment banking services Univest had previously provided to the Company. Such services included investment
banking advisory, placement agent and shareholder relations services from 2021 up until the execution of the Release Agreement
on October 1, 2024. For the avoidance of doubt, these services did not include the underwriting of any securities and these services
were unrelated to the transactions contemplated by the SEPA. Pursuant to the Release Agreement, the shares were issued to settle all
financial matters between the Company and Univest, including any payment obligations that the Company had towards Univest in connection
with the services that Univest provided, in exchange for a mutual release. The Company has added disclosure on the cover page and page
2 of the Amended Registration Statement to clarify what the issuance of shares to Univest was intended to settle. The Company has updated
its disclosure in the Plan of Distribution Section to clarify that Univest and Bradley Richmond are not deemed underwriters with respect
to the shares being registered for resale.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Exhibits</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            refer to your filing fee table filed as Exhibit 107 to your registration statement. Please
                                            address the following points in your next amendment or response letter, as applicable:</I></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 37.75pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            note that in this amendment, the aggregate amount of common shares being offered does not
                                            reconcile with the amount reflected in your fee table. Please reconcile these amounts, including
                                            in any subsequent amendments to your filing going forward.</I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            note your reference that the registration fee was calculated pursuant to Rule 457(b). If
                                            you are relying on Rule 457(b) under the Securities Act to offset some or all of the filing
                                            fee due on this registration statement, please include a table disclosing any fee offset
                                            claims and sources, or advise. See Instruction 3.B to the &ldquo;Calculation of Filing Fee
                                            Tables&rdquo; on Form S-1.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Response
to Comment 11:</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company respectfully acknowledges the Staff&rsquo;s comment and has revised Exhibit 107 to reflect the aggregate number of shares of
Common Stock being offered under the Amended Registration Statement and that the fee was calculated pursuant to Rule 457(c).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
hope that the foregoing has been responsive to the Staff&rsquo;s comments. If you have any questions or comments about this letter or
need any further information, please do not hesitate to call Daniel Forman of Lowenstein Sandler LLP at (212) 419-5904.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very
    truly yours,</FONT></TD>
    <TD STYLE="width: 50%">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Daniel L. Forman </I></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Daniel
    L. Forman </FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">John
                                            Belizaire, Soluna Holdings, Inc.</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Steven
    Siesser, Lowenstein Sandler LLP</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 9; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%"><IMG SRC="formcorresp_001.jpg" ALT=""></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>formcorresp_001.jpg
<TEXT>
begin 644 formcorresp_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !" -@# 2(  A$! Q$!_\0
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MT'O7J'X^;]%5-,U*UUC3+;4;*3S+6X021/@C*GO@U;H **** "BBB@ HHHH
M**** "BBN:B\?>')O$I\/)?$ZF)6A\GRV^^ 21G&.QH Z6BBB@ HKF)?B%X:
M@\3#P[)J&-4,RP>3Y;??8 @9QCN*Z>@ HHHH ^4A]Y?J*^I+>V@^S1?N(_N#
M^ >E?+8^\OU%?5%M_P >L7^X/Y5QX;J?=<6-I4K>?Z'AGQ614\;,$4*/LT?
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M>AV]"/SKH[_XAZ=J'PWTB?Q1HT6L:HTLJ0I*2B$)@&5L?7''?/2@9V-K\:O
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)** "BBB@#__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>formcorresp_002.jpg
<TEXT>
begin 644 formcorresp_002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !A!4(# 2(  A$! Q$!_\0
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M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M"BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH *
M*** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HH
MHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB
M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
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MG]F7;R*YSXMVTUY?^!+:WNY+2:7551+B, M$2!A@#QD5U?A_PMK>D:F+J_\
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M,Z $IN!VL/<9!J+QCX,\16?@O7+FX\>ZI=0Q6,SO;O!&%E 0Y4D<X/2@#N/
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MS_T6M=?K_B_P_P"%Q%_;6JV]FTO^K1R2S#U"C)Q[UR'BO_DKWP__ .N=Y_Z
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MOGB&*<.4S\VW/&<9QFM#XA>&KKQ=X)OM$LIH89[@Q[7F)"C:ZL<X!/05U%%
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2BBB@ HHHH **** "BBB@#__9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
