DevvStream Corp. — Regulatory Filings 2025

Mar 14, 2025

CORRESP 1 filename1.htm Licensed to: Broadridge Document created using Broadridge PROfile 25.2.1.5287 Copyright 1995 - 2025 Broadridge

2108 N St., Suite 4254

Sacramento, California 95816

March 14, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549-3628

Attn: Benjamin Holt, Division of Corporation Finance, Office of Real Estate & Construction

Re:
Registration Statement on Form S-1
File No. 333-285728
Request for Acceleration

Dear Sir:

In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above referenced Registration Statement on Form S-1 be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time, on March 14, 2025 or as soon thereafter as is practicable.

Once the Registration Statement has been declared effective, please confirm that event with our counsel, Julio Esquivel, of Shumaker, Loop & Kendrick, LLP, at (813) 227-2325.

/s/David Goertz
Name:	David Goertz
Title:	Chief Financial Officer

cc: Julio C. Esquivel, Shumaker, Loop & Kendrick, LLP