SEC Company Response from Coda Octopus Group, Inc. (CODA) (CIK 0001334325) (CODA) — Apr 30, 2018

Coda Octopus Group, Inc. (CODA) (CIK 0001334325)
Date: April 30, 2018 · CIK: 0001334325 · Accession: 0001493152-18-005954

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File numbers found in text: 333-224408

Date

April 23, 2018

Author

Annmarie Gayle

Form

CORRESP

Company

Coda Octopus Group, Inc. (CODA) (CIK 0001334325)

Letter

Re: Coda Octopus Group, Inc.

April 30, 2018

VIA EDGAR

United States Securities and Exchange Commission

F Street, N.E.

Washington, D.C. 20549-6010

Attention: J. Nolan McWilliams

Registration Statement on Form S-3 (File No. 333-224408)

Filed April 23, 2018

Ladies and Gentlemen:

Coda Octopus Group, Inc. (the “Company”), pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended (the “Securities Act”), hereby requests that the above-referenced Registration Statement of the Company be declared effective under the Securities Act, at 4:00 P.M., Eastern Time, on Wednesday, May 2, 2018, or as soon thereafter as practicable. We are aware of our filing obligations under the Securities Act and intend to fully comply therewith. We acknowledge and understand that the Company and management are responsible for the accuracy and adequacy of the disclosures made in our filings.

Please contact Louis A. Brilleman at (212) 584-7805 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Very truly yours,
CODA OCTOPUS GROUP, INC.

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CORRESP
1
filename1.htm

April
30, 2018

VIA
EDGAR

United
States Securities and Exchange Commission

100
F Street, N.E.

Washington,
D.C. 20549-6010

Attention:
J. Nolan McWilliams

    Re:
    Coda Octopus Group, Inc.

    Registration
    Statement on Form S-3 (File No. 333-224408)

    Filed April 23, 2018

Ladies
and Gentlemen:

Coda
Octopus Group, Inc. (the “Company”), pursuant to Rule 461 of the rules and regulations promulgated under the Securities
Act of 1933, as amended (the “Securities Act”), hereby requests that the above-referenced Registration Statement of
the Company be declared effective under the Securities Act, at 4:00 P.M., Eastern Time, on Wednesday, May 2, 2018, or as soon
thereafter as practicable. We are aware of our filing obligations under the Securities Act and intend to fully comply therewith.
We acknowledge and understand that the Company and management are responsible for the accuracy and adequacy of the disclosures
made in our filings.

Please
contact Louis A. Brilleman at (212) 584-7805 as soon as the Registration Statement has been declared effective, or if you have
any other questions or concerns regarding this matter.

    Very truly yours,

    CODA OCTOPUS GROUP, INC.

    /s/
    Annmarie Gayle

    Annmarie Gayle

    Chief Executive Officer

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