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UPLOAD Filing

UNIVERSAL SAFETY PRODUCTS, INC.
Date: Sept. 19, 2025 · CIK: 0000102109 · Accession: 0000000000-25-010222

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File numbers found in text: 333-290304

Date
September 19, 2025
Author
Division of
Form
UPLOAD
Company
UNIVERSAL SAFETY PRODUCTS, INC.

Letter

Re: UNIVERSAL SAFETY PRODUCTS, INC. Registration Statement on Form S-1 Filed September 16, 2025 File No. 333-290304 Dear Harvey Grossblatt:

September 19, 2025

Harvey Grossblatt Chief Executive Officer UNIVERSAL SAFETY PRODUCTS, INC. 11407 Cronhill Drive, Suite A Owings Mills, MD 21117-3586

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Eddie Kim at 202-551-8713 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Kenneth A. Schlesinger

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 19, 2025

Harvey Grossblatt
Chief Executive Officer
UNIVERSAL SAFETY PRODUCTS, INC.
11407 Cronhill Drive, Suite A
Owings Mills, MD 21117-3586

 Re: UNIVERSAL SAFETY PRODUCTS, INC.
 Registration Statement on Form S-1
 Filed September 16, 2025
 File No. 333-290304
Dear Harvey Grossblatt:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Eddie Kim at 202-551-8713 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
cc: Kenneth A. Schlesinger
</TEXT>
</DOCUMENT>