SEC Company Response from TAURIGA SCIENCES, INC. (CIK 0001142790) — Mar 12, 2020
TAURIGA SCIENCES, INC. (CIK 0001142790)
Date: March 12, 2020 · CIK: 0001142790 · Accession: 0001493152-20-003786
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File numbers found in text: 333-236923
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CORRESP
1
filename1.htm
March
12, 2020
Securities
and Exchange Commission
Division
of Corporation Finance
100
F Street, NE
Washington,
D.C. 20549
Attention:
Irene
Paik, Attorney Advisor, Division of Corporation Finance,
U.S.
Securities and Exchange Commission
Re:
Tauriga
Sciences, Inc.
Registration
Statement on Form S-1
File
No. 333-236923
REQUEST
FOR ACCELERATION OF EFFECTIVENESS
Dear
Ms. Paik:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Tauriga Sciences, Inc. (the “Registrant”)
hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective
at 11:00 a.m., Eastern Standard Time, on Monday, March 16, 2020, or as soon thereafter as practicable. The Registrant hereby acknowledges
that:
(i)
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority,
declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the
Registration Statement;
(ii)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,
does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration
Statement; and
(iii)
the Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration
Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United
States.
We
respectfully request that a copy of the written order from the Commission verifying the effective time and date of such Registration
Statement be sent to Theodore J. Ghorra, Esq., via facsimile at (212) 515-9979.
Best
Regards,
TAURIGA
SCIENCES, INC.
/s/
Seth M. Shaw
Seth
M. Shaw
Chief
Executive Officer