SEC Company Response from Coda Octopus Group, Inc. (CODA) (CIK 0001334325) (CODA) — Sep 9, 2019

Coda Octopus Group, Inc. (CODA) (CIK 0001334325)
Date: Sept. 9, 2019 · CIK: 0001334325 · Accession: 0001493152-19-013851

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File numbers found in text: 333-233524

Date

September 9, 2019

Author

Chief

Form

CORRESP

Company

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

Letter

Re: Coda Octopus Group, Inc.

September 9, 2019

VIA EDGAR

United States Securities and Exchange Commission

F Street, N.E.

Washington, D.C. 20549-6010

Attention: Heather Clark, Esq.

Registration Statement on Form S-3 (File No. 333-233524)

Filed August 29, 2019

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, September 11, 2019, 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

    September 9, 2019

VIA
EDGAR

United
States Securities and Exchange Commission

100
F Street, N.E.

Washington,
D.C. 20549-6010

Attention:
Heather Clark, Esq.

    Re:
    Coda
    Octopus Group, Inc.

    Registration
    Statement on Form S-3 (File No. 333-233524)

    Filed
    August 29, 2019

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, September 11, 2019, 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

SecProbe.io