Correspondence 0001214659-23-006289 from TurnOnGreen, Inc. (TOGI)
TurnOnGreen, Inc.
Date: May 1, 2023 · CIK: 0001349706 · Accession: 0001214659-23-006289
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File numbers found in text: 333-267897
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CORRESP
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EMAIL: SFeldman@olshanlaw.com
DIRECT DIAL: 212.451.2234
May 1, 2023
VIA EMAIL AND EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn.: Erin Donahue, Esq. and Erin Purnell, Esq.
Division of Corporation Finance
Office of Manufacturing
Re: Imperalis Holding Corp.
Registration Statement on Form S-1 (No. 333-267897)
Ladies and Gentlemen:
On behalf of Imperalis Holding Corp. (the “Company”),
we enclose the Company’s request for acceleration of the above-referenced Registration Statement to 4:00 p.m., Eastern time, on
Wednesday, May 3, 2023, or as soon as possible thereafter.
Please advise the undersigned of the effectiveness of the Registration
Statement.
Very truly yours,
/s/ Spencer G. Feldman
Spencer G. Feldman
cc: Amos Kohn
Henry C.W. Nisser, Esq.
IMPERALIS HOLDING CORP.
1421 McCarthy Blvd.
Milpitas, California 95035
May 1, 2023
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn.: Erin Donahue, Esq. and Erin Purnell, Esq.
Division of Corporation Finance
Office of Manufacturing
Re: Imperalis Holding Corp.
Registration Statement on Form S-1 (No. 333-267897)
Ladies and Gentlemen:
Imperalis Holding Corp. hereby requests that the effectiveness
of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m., Eastern time, on Wednesday,
May 3, 2023, or as soon as possible thereafter.
Very truly yours,
IMPERALIS HOLDING CORP.
By:
/s/ Amos Kohn
Amos Kohn
Chief Executive Officer