SEC Company Response from Newegg Commerce, Inc. (NEGG) (CIK 0001474627) (NEGG) — Oct 24, 2017

Newegg Commerce, Inc. (NEGG) (CIK 0001474627)
Date: Oct. 24, 2017 · CIK: 0001474627 · Accession: 0001144204-17-053903

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 333-220758

Date

October 24, 2017

Author

Ping Chen

Form

CORRESP

Company

Newegg Commerce, Inc. (NEGG) (CIK 0001474627)

Letter

VIA EDGAR Division of Corporation Finance Office of Electronics and Machinery Securities and Exchange Commission Re: Lianluo Smart Ltd Registration Statement on Form F-3 Filed October 2, 2017 File Number 333-220758

Dear Mr. Jones:

On behalf of Lianluo Smart Ltd (the “Company”) and pursuant to Rule 461 under the Securities Act of 1933, we respectfully request acceleration of effectiveness of the above-referenced registration statement for October 26, 2017 at 5:00 p.m., Eastern Time, or as soon thereafter as practicable. In connection with the foregoing, the Company hereby acknowledges 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 this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please confirm the date and time of effectiveness of the registration statement to Anthony W. Basch at Kaufman & Canoles, our counsel, who can be reached by phone at (804) 771-5725 or by fax at (888) 360-9092.

Very truly yours,
Lianluo Smart Ltd

Show Raw Text

CORRESP
1
filename1.htm

October 24, 2017

VIA EDGAR

Tom Jones

Division of Corporation Finance

Office of Electronics and Machinery

Securities and Exchange Commission

Mail Stop 3030

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Lianluo Smart Ltd

Registration Statement on Form
F-3

Filed October 2, 2017

File Number 333-220758

Dear Mr. Jones:

On behalf of Lianluo Smart Ltd (the “Company”)
and pursuant to Rule 461 under the Securities Act of 1933, we respectfully request acceleration of effectiveness of the above-referenced
registration statement for October 26, 2017 at 5:00 p.m., Eastern Time, or as soon thereafter as practicable. In connection
with the foregoing, the Company hereby acknowledges 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 this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of
the United States.

Please confirm the date and time of effectiveness
of the registration statement to Anthony W. Basch at Kaufman & Canoles, our counsel, who can be reached by phone at (804) 771-5725
or by fax at (888) 360-9092.

    Very truly yours,

    Lianluo Smart Ltd

        /s/ Ping Chen

    Ping Chen

    Chief Executive Officer

SecProbe.io