Q/C TECHNOLOGIES, INC.
1185 Avenue of the Americas
New York, New York 10036
February 12, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
Washington, D.C. 20549
| Re: | Q/C Technologies, Inc. |
| Registration Statement on Form S-3 | |
| Filed on February 11, 2026 | |
| File No. 333-293394 (the “Registration Statement”) |
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Q/C Technologies, Inc. hereby respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 4:00 p.m., Eastern Time, on February 17, 2026, or as soon thereafter as practicable.
Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Rick Werner, Esq. at (212) 659-4974.
| Very truly yours, | ||
| Q/C TECHNOLOGIES, INC. | ||
| By: | /s/ Joshua Silverman | |
| Joshua Silverman | ||
| Executive Chairman | ||
| cc: | Rick A. Werner, Esq., Haynes and Boone, LLP |