SEC Company Response from ALR TECHNOLOGIES INC. (CIK 0001087022) — Nov 12, 2020
ALR TECHNOLOGIES INC. (CIK 0001087022)
Date: Nov. 12, 2020 · CIK: 0001087022 · Accession: 0001721868-20-000511
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File numbers found in text: 333-249835
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CORRESP
1
filename1.htm
November
12, 2020
VIA EDGAR
Securities and Exchange Commission
100 F. Street, NE
Washington, D.C. 17015-001
Attention: Asia Timmons-Pierce, Division of Corporation Finance, Office of Manufacturing
Dear , Mesdames:
Re:
ALR Technologies Inc. (the “Company”)
Registration Statement on Form S-1
Filed November 4, 2020
File
No.: 333-249835
We are the solicitors
for the Company. In connection with the Company's Registration Statement on Form S-1 (file no. 333-249835), the Company hereby
requests acceleration of the effective date of the Registration Statement to 5:00 p.m. (EST) Friday, November 13, 2020 or
as soon thereafter as possible, in accordance with Rule 461(a) of Regulation C.
In connection with this
request the Company acknowledges that:
(i)
should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing,
(ii)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not
relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing, and
(iii)
the Company may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission
or any person under the federal securities laws of the United States.
We trust you will find
the foregoing to be in order. Please do not hesitate to contact the undersigned should you have any questions in this regard.
Yours truly,
W.L. MACDONALD LAW CORPORATION
Per: /s/ Robert Galletti
Robert Galletti
RG/ya