SEC Comment Letter 0000000000-26-000832 to SOBR Safe, Inc. (SOBR)

SOBR Safe, Inc.
Date: Jan. 27, 2026 · CIK: 0001425627 · Accession: 0000000000-26-000832

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File numbers found in text: 333-292709

Date

January 20, 2026

Author

David Gandini

Form

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Company

SOBR Safe, Inc.

Letter

January 20, 2026 David Gandini Chief Executive Officer SOBR Safe, Inc. 6400 S. Fiddlers Green Circle Suite 1400 Greenwood Village, CO 80111 Re:SOBR Safe, Inc. Registration Statement on Form S-1 Filed January 13, 2026 File No. 333-292709 Dear David Gandini: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Kristin Baldwin at 202-551-7172 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

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January 20, 2026
David Gandini
Chief Executive Officer
SOBR Safe, Inc.
6400 S. Fiddlers Green Circle
Suite 1400
Greenwood Village, CO 80111
Re:SOBR Safe, Inc.
Registration Statement on Form S-1
Filed January 13, 2026
File No. 333-292709
Dear David Gandini:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact Kristin Baldwin at 202-551-7172 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

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