SEC Comment Letter for SOBR Safe, Inc. (SOBR) (CIK 0001425627) (SOBR) — Nov 14, 2014
SOBR Safe, Inc. (SOBR) (CIK 0001425627)
Date: Nov. 14, 2014 · CIK: 0001425627 · Accession: 0000000000-14-057070
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November 14, 201 4 Via E -mail Charles Bennington President Transbiotec, Inc. 400 N. Tustin Ave, Suite 225 Santa Ana, CA 92705 Re: Transbiotec , Inc. Item 4.01 Form 8 -K Filed April 15 , 2014 File No. 000 -53316 Dear Mr. Bennington : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Patrick Kuhn Patrick Kuhn Staff Accountant