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SEC Comment Letter for StableX Technologies, Inc. (FABC) (CIK 0001086745) (FABC) — Jan 27, 2017

StableX Technologies, Inc. (FABC) (CIK 0001086745)
Date: Jan. 27, 2017 · CIK: 0001086745 · Accession: 0000000000-17-002972

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-215729

Date
January 27, 2017
Author
/s/ Kathleen Krebs, for
Form
UPLOAD
Company
StableX Technologies, Inc. (FABC) (CIK 0001086745)

Letter

Mail Stop 3720 January 27, 2017 David Allen Chief Financial Officer WPCS International Incorporated 521 Railroad Ave nue Suisun City, CA 94585

Re: WPCS International Incorporated Registration Statement on Form S-3 Filed January 25, 2017 File No. 333-215729

Dear Mr. Allen :

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 Courtney Lindsay at (202) 551 -7237 with any questions.

Sincerely,
/s/ Kathleen Krebs, for

Show Raw Text
Mail Stop 3720

January 27, 2017

David Allen
Chief Financial Officer
WPCS International Incorporated
521 Railroad Ave nue
Suisun City, CA 94585

Re: WPCS International Incorporated
  Registration Statement on Form S-3
Filed  January 25, 2017
  File No.  333-215729

Dear Mr. Allen :

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 Courtney Lindsay  at (202) 551 -7237  with any questions.

Sincerely,

 /s/ Kathleen Krebs, for

Larry Spirgel
Assistant Director
AD Office 11 – Telecommunications

Cc: Robert S. Matlin, Esq.
 Jonathan M. Barron, Esq.
 K&L Gates LLP