SRSEC Reporting Desk

Crypto Assets

What to check in your filing: Address custody, safeguarding, fair value (ASU 2023-08) and specific risk factors for crypto holdings or activities.

1 staff comments from 1 companies. Outcomes: Agreed to revise: 1

SkyAI, Inc. (SKYA, SKYAW) · 2025-11-26 · Sharps Technology, Inc. Registration Statement on Form S-3 Filed September 15, 2025 · Comment 1 · General Agreed to revise
Staff comment: We note your disclosure that you have adopted a Treasury Policy under which the principal holding in your treasury reserve on the balance sheet will be allocated to digital assets, starting with SOL, as well as your disclosure that you do not intend to allocate treasury assets to other digital assets in the near term. We also note that the financial statements included in your Form 10-Q for the period ended September 30, 2025 include USDC and USDT holdings. Please revise your disclosure to: • Provide greater details regarding any plans to acquire and hold digital assets, including in what proportions and the anticipated timeline. In addition, please revise to provide a definition or more… letter →
Company response: The Company acknowledges the Staff’s comment and has revised the Registration Statement accordingly. Please see pages 1 through 5 of the Registration Statement for further details. response letter →
Crypto Assets
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