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    <submissionType>C/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <filerCik>0001982201</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
        </filerCredentials>
        <fileNumber>020-37025</fileNumber>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
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    <issuerInformation>
      <isAmendment>true</isAmendment>
      <natureOfAmendment>Issuer lowered their minimum investment from $300 to $250. They also made adjustments to their campaign page.</natureOfAmendment>
      <issuerInfo>
        <nameOfIssuer>Smart Cups, Inc.</nameOfIssuer>
        <legalStatus>
          <legalStatusForm>Corporation</legalStatusForm>
          <jurisdictionOrganization>CA</jurisdictionOrganization>
          <dateIncorporation>02-06-2023</dateIncorporation>
        </legalStatus>
        <issuerAddress>
          <com:street1>25732 TALADRO CIRCLE</com:street1>
          <com:city>MISSION VIEJO</com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>92691</com:zipCode>
        </issuerAddress>
        <issuerWebsite>https://smartcups.com/</issuerWebsite>
      </issuerInfo>
      <isCoIssuer>Y</isCoIssuer>
      <coIssuers>
        <coIssuerInfo>
          <nameOfCoIssuer>Smart Cups SPV, LLC</nameOfCoIssuer>
          <coIssuerLegalStatus>
            <legalStatusForm>Limited Liability Company</legalStatusForm>
            <jurisdictionOrganization>DE</jurisdictionOrganization>
            <dateIncorporation>03-31-2026</dateIncorporation>
          </coIssuerLegalStatus>
          <coIssuerAddress>
            <com:street1>16192 Coastal Highway</com:street1>
            <com:city>Lewes</com:city>
            <com:stateOrCountry>DE</com:stateOrCountry>
            <com:zipCode>19958</com:zipCode>
          </coIssuerAddress>
          <coIssuerWebsite>https://smartcups.com/</coIssuerWebsite>
        </coIssuerInfo>
      </coIssuers>
      <companyName>PicMii Crowdfunding LLC</companyName>
      <commissionCik>0001817013</commissionCik>
      <commissionFileNumber>007-00246</commissionFileNumber>
      <crdNumber>310171</crdNumber>
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    <offeringInformation>
      <compensationAmount>Intermediary will receive cash compensation equal to 4.9% of the value of the securities sold through Regulation CF as well as a $3,000 listing fee upon the first disbursement.</compensationAmount>
      <financialInterest>N/A</financialInterest>
      <securityOfferedType>Other</securityOfferedType>
      <securityOfferedOtherDesc>Class A Common Stock</securityOfferedOtherDesc>
      <noOfSecurityOffered>10000</noOfSecurityOffered>
      <price>1.00000</price>
      <priceDeterminationMethod>At the issuer's discretion.</priceDeterminationMethod>
      <offeringAmount>10000.00</offeringAmount>
      <overSubscriptionAccepted>Y</overSubscriptionAccepted>
      <overSubscriptionAllocationType>Other</overSubscriptionAllocationType>
      <descOverSubscription>At the issuer's discretion.</descOverSubscription>
      <maximumOfferingAmount>618000.00</maximumOfferingAmount>
      <deadlineDate>08-31-2026</deadlineDate>
    </offeringInformation>
    <annualReportDisclosureRequirements>
      <currentEmployees>0.00</currentEmployees>
      <totalAssetMostRecentFiscalYear>6208395.00</totalAssetMostRecentFiscalYear>
      <totalAssetPriorFiscalYear>6945347.00</totalAssetPriorFiscalYear>
      <cashEquiMostRecentFiscalYear>10311.00</cashEquiMostRecentFiscalYear>
      <cashEquiPriorFiscalYear>331382.00</cashEquiPriorFiscalYear>
      <actReceivedMostRecentFiscalYear>3000.00</actReceivedMostRecentFiscalYear>
      <actReceivedPriorFiscalYear>0.00</actReceivedPriorFiscalYear>
      <shortTermDebtMostRecentFiscalYear>1335884.00</shortTermDebtMostRecentFiscalYear>
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      <longTermDebtMostRecentFiscalYear>577920.00</longTermDebtMostRecentFiscalYear>
      <longTermDebtPriorFiscalYear>866329.00</longTermDebtPriorFiscalYear>
      <revenueMostRecentFiscalYear>94145.00</revenueMostRecentFiscalYear>
      <revenuePriorFiscalYear>217414.00</revenuePriorFiscalYear>
      <costGoodsSoldMostRecentFiscalYear>30325.00</costGoodsSoldMostRecentFiscalYear>
      <costGoodsSoldPriorFiscalYear>93947.00</costGoodsSoldPriorFiscalYear>
      <taxPaidMostRecentFiscalYear>0.00</taxPaidMostRecentFiscalYear>
      <taxPaidPriorFiscalYear>0.00</taxPaidPriorFiscalYear>
      <netIncomeMostRecentFiscalYear>-1145823.00</netIncomeMostRecentFiscalYear>
      <netIncomePriorFiscalYear>-1533613.00</netIncomePriorFiscalYear>
      <issueJurisdictionSecuritiesOffering>AL</issueJurisdictionSecuritiesOffering>
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    </annualReportDisclosureRequirements>
    <signatureInfo>
      <issuerSignature>
        <issuer>Smart Cups, Inc.</issuer>
        <issuerSignature>Chris Kanik</issuerSignature>
        <issuerTitle>CEO</issuerTitle>
      </issuerSignature>
      <signaturePersons>
        <signaturePerson>
          <personSignature>Chris Kanik</personSignature>
          <personTitle>CEO</personTitle>
          <signatureDate>04-28-2026</signatureDate>
        </signaturePerson>
      </signaturePersons>
    </signatureInfo>
  </formData>
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