Spin AI Inc.

S-1/A amended

Spin AI Inc. filed an S-1/A amendment on July 27, 2026, responding to SEC staff comments. The amendment includes a current consent from the independent registered public accounting firm (Exhibit 23.1) and updates the Exhibit Index in Item 16 of Part II. No changes were made to the prospectus in Part I, which was omitted from this filing.

S-1/A amended

Spin AI Inc. filed an S-1/A amendment to its initial S-1 registration statement, addressing SEC comments received on July 16, 2026. The amendment includes a revised counsel opinion (Exhibit 5.1), a subscription agreement form (Exhibit 4.2), and updates to the exhibit index. The prospectus portion of the registration statement remains unchanged, with no other modifications to the offering details. The company is seeking to register shares for a public offering, with the amended filing focusing on procedural and document updates.

S-1 filed

Price $0.01 · 10,000,000 shares · Gross proceeds $100,000

Spin AI Inc. is conducting its initial public offering (IPO) with the ticker symbol SPAI, focusing on an AI-driven platform for identifying technology spin-off opportunities. The company has no revenue, a net loss of $108, and limited cash reserves. Shares offered include 10,000,000 freely tradable shares and 4,000,000 restricted founder shares. The financial statements express substantial doubt about the company's ability to continue as a going concern due to reliance on related-party financing and lack of operational revenue. The audit firm is Aloba, Awomolo & Partners, and legal counsel is Paesano Akkashian, PC.