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SEC Company Response from HIGH WIRE NETWORKS, (HWNI) — Dec 22, 2017

HIGH WIRE NETWORKS, INC.
Date: Dec. 22, 2017 · CIK: 0001413891 · Accession: 0001213900-17-013586

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File numbers found in text: 333-221758

Date
November 27, 2017
Author
Director
Form
CORRESP
Company
HIGH WIRE NETWORKS, INC.

Letter

Spectrum Global Solutions, Inc.

Crown Oak Centre Drive

Longwood, Florida 32750

December 22, 2017

Securities and Exchange Commission

Division of Corporate Finance

F Street, N.E.

Washington, D.C. 20549

Attention: Ms. Amanda Ravitz

Assistant Director

RE: Spectrum Global Solutions, Inc. (f/k/a Mantra Venture Group Ltd.)

Registration Statement on Form S-4

Filed November 27, 2017

File No. 333-221758

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Spectrum Global Solutions, Inc. (formerly known as Mantra Venture Group Ltd.), a British Columbia corporation, hereby requests that the effective date of the above referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m. EST on December 27, 2017, or as soon thereafter as practicable.

Very truly yours,
/s/
Keith W. Hayter

Show Raw Text
CORRESP
1
filename1.htm

Spectrum
Global Solutions, Inc.

300
Crown Oak Centre Drive

Longwood,
Florida 32750

December
22, 2017

Securities
and Exchange Commission

Division
of Corporate Finance

100
F Street, N.E.

Washington,
D.C. 20549

Attention:  Ms.
                                         Amanda Ravitz

    Assistant
                                         Director

RE:	   Spectrum
                                         Global Solutions, Inc. (f/k/a Mantra Venture Group Ltd.)

Registration
Statement on Form S-4

    Filed
                                         November 27, 2017

    File
                                         No. 333-221758

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the Securities Act of 1933, as amended, Spectrum Global Solutions, Inc. (formerly known as Mantra Venture Group
Ltd.), a British Columbia corporation, hereby requests that the effective date of the above referenced Registration Statement
be accelerated so that it will become effective at 4:00 p.m. EST on December 27, 2017, or as soon thereafter as practicable.

    Very truly yours,

    /s/
    Keith W. Hayter

    Keith
    W. Hayter
President