0001213900-26-018460
SEC filingRank One Computing Corporation (ROC) is filing an S-1MEF registration statement dated February 19, 2026, to register common stock for a public offering. The company is registering equity securities with an estimated maximum aggregate offering price of $4,600,000 for common stock, par value $0.01 per share, including shares for over-allotments up to 15%, and $402,500 for common stock underlying underwriter's warrants, for total offering amounts of $5,002,500. Underwriter's warrants are issuable to purchase 7% of the total common stock sold in the offering at 125% of the public offering price. The registration includes indeterminate additional common stock under Rule 416 for share sub-divisions or similar transactions. Legal opinions from KO Law PC confirm that the Company Shares, Over-Allotment Shares, Representatives’ Warrants, and Warrant Shares will be validly issued, fully paid, and non-assessable under Colorado law when issued per the underwriting agreement. The auditor, Rosenberg Rich Baker Berman, P.A. (RRBB), consents to the use of their report dated August 14, 2025, as revised January 23, 2026, noting a 167-to-1 forward stock split. The filing incurs a net registration fee of $690.85. No specific business operations, financial results, or use of proceeds are detailed in the provided sections. The purpose is to register securities for a public offering with underwriter compensation.