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SEC Comment Letter for SOBR Safe, Inc. (SOBR) (CIK 0001425627) (SOBR) — Sep 16, 2024

SOBR Safe, Inc. (SOBR) (CIK 0001425627)
Date: Sept. 16, 2024 · CIK: 0001425627 · Accession: 0000000000-24-010446

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File numbers found in text: 001-41396

Date
September 16, 2024
Author
Christopher Whitaker
Form
UPLOAD
Company
SOBR Safe, Inc. (SOBR) (CIK 0001425627)

Letter

September 16, 2024 Christopher Whitaker Chief Financial Officer SOBR Safe, Inc. 6400 S. Fiddlers Green Circle, Suite 1400 Greenwood Village, Colorado 80111 Re:SOBR Safe, Inc. Form 10-K for the Year Ended December 31, 2023 Filed April 1, 2024 File No. 001-41396 Dear Christopher Whitaker: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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September 16, 2024
Christopher Whitaker
Chief Financial Officer
SOBR Safe, Inc.
6400 S. Fiddlers Green Circle, Suite 1400
Greenwood Village, Colorado 80111
Re:SOBR Safe, Inc.
Form 10-K for the Year Ended December 31, 2023
Filed April 1, 2024
File No. 001-41396
Dear Christopher Whitaker:
            We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing