CORRESP Filing
UNIVERSAL SAFETY PRODUCTS, INC.
Date: Sept. 22, 2025 · CIK: 0000102109 · Accession: 0001104659-25-092053
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290304
Letter
UNIVERSAL SAFETY PRODUCTS, INC.
11407 Cronhill Drive, Suite A
Owings Mills, MD 21117-3586
September 22, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Universal Safety Products, Inc. Registration Statement on Form S-1/A (File No. 333-290304)
Ladies and Gentlemen:
Universal Safety Products, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m., Eastern time, on Wednesday, September 24, 2025, or as soon as possible thereafter.
We request that we be notified of such effectiveness by a telephone call or e-mail to Kenneth Schlesinger, our outside counsel, at (212) 451-2252 or KSchlesinger@olshanlaw.com.
Very truly yours,
UNIVERSAL SAFETY PRODUCTS, INC.
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CORRESP 1 filename1.htm UNIVERSAL SAFETY PRODUCTS, INC. 11407 Cronhill Drive, Suite A Owings Mills, MD 21117-3586 September 22, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Universal Safety Products, Inc. Registration Statement on Form S-1/A (File No. 333-290304) Ladies and Gentlemen: Universal Safety Products, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m., Eastern time, on Wednesday, September 24, 2025, or as soon as possible thereafter. We request that we be notified of such effectiveness by a telephone call or e-mail to Kenneth Schlesinger, our outside counsel, at (212) 451-2252 or KSchlesinger@olshanlaw.com. Very truly yours, UNIVERSAL SAFETY PRODUCTS, INC. By: /s/ Harvey B. Grossblatt Harvey B. Grossblatt President and Chief Executive Officer cc: Kenneth Schlesinger, Esq. Spencer G. Feldman, Esq.