Correspondence 0001493152-23-043895 from AYRO, Inc. (AYRO) (CIK 0001086745) (SBLX)
AYRO, Inc. (AYRO) (CIK 0001086745)
Date: Dec. 6, 2023 · CIK: 0001086745 · Accession: 0001493152-23-043895
AI Filing Summary & Sentiment
File numbers found in text: 333-274439
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CORRESP
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AYRO,
Inc.
900
E. Old Settlers Boulevard, Suite 100
Round
Rock, Texas 78664
December
6, 2023
VIA
EDGAR
Division
of Corporation Finance
Office
of Technology
U.S.
Securities and Exchange Commission
Washington,
D.C. 20549
Attention:
Mariam Mansaray and Matthew Derby
Re:
AYRO,
Inc.
Amendment
No. 2 to Registration Statement on Form S-3
Originally
filed on September 8, 2023, as amended on September 27, 2023 and November 30, 2023
File
No. 333-274439 (as amended, the “Registration Statement”)
Request
for Acceleration
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under
the Securities Act of 1933, as amended, AYRO, Inc. (the “Company”) hereby respectfully requests acceleration
of the effective date of the Registration Statement, so that it may become effective at 5:00 p.m., Eastern Time, on December 8, 2023,
or as soon thereafter as practicable.
Should
any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes
and Boone, LLP, attention: Rick Werner, Esq. at (212) 659-4974.
Very
truly yours,
AYRO,
Inc.
By:
/s/
Thomas M. Wittenschlaeger
Thomas
M. Wittenschlaeger
President
and Chief Executive Officer
cc:
Rick
Werner, Esq., Haynes and Boone, LLP