SEC Company Response from Workhorse Group Inc. (WKHS) (CIK 0001425287) (WKHS) — Dec 20, 2016
Workhorse Group Inc. (WKHS) (CIK 0001425287)
Date: Dec. 20, 2016 · CIK: 0001425287 · Accession: 0001213900-16-019555
AI Filing Summary & Sentiment
File numbers found in text: 333-213100
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CORRESP
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Workhorse Group Inc.
100 Commerce Drive
Loveland, Ohio 45140
513-360-4704
December 20, 2016
VIA
EDGAR
United
States Securities
and Exchange
Commission
100 F
Street, N.E.
Washington, D.C. 20549
Attention: J. Nolan McWilliams, Attorney-Advisor
John Stickel
Re:
Workhorse
Group Inc.
Registration Statement on Form S-3
File
No. 333-213100
Ladies and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Workhorse
Group Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to
above be accelerated so that it will become effective at 3:00 p.m., Washington, D.C. time, on Friday December 23, 2016, or as
soon thereafter as possible. Once the registration statement has been declared effective, please orally confirm that event with
our counsel, Fleming PLLC, by calling Stephen Fleming, Esq., at (516) 833-5034.
The Company hereby
acknowledges the following:
• that
should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action with respect
to the filing;
• the
action of the Commission or the staff, acting pursuant to delegated authority, in declaring
the filing effective, does not relieve the Company from its full responsibility for the
adequacy and accuracy of the disclosure in the filing; and
• the
Company may not assert staff comments and the declaration of effectiveness as a defense
in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States.
Thank
you for your assistance in this matter.
WORKHORSE GROUP INC.
By:
/s/ Julio Rodriguez
Name: Julio Rodriguez
Title:
Chief Financial Officer
cc:
Stephen M. Fleming, Esq.
Fleming PLLC