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SEC Company Response from Newegg Commerce, Inc. (NEGG) (CIK 0001474627) (NEGG) — Nov 6, 2018

Newegg Commerce, Inc. (NEGG) (CIK 0001474627)
Date: Nov. 6, 2018 · CIK: 0001474627 · Accession: 0001213900-18-014935

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File numbers found in text: 333-227817

Date
November 6, 2018
Author
Not clearly detected
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 Filed October 15, 2018 Amendment No.1 to Registration Statement on Form F-3 Filed October 31, 2018 File Number 333-227817

Dear Mr. Atallah:

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 November 8, 2018 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 Yang Ge, Esq. at DLA Piper LLP, our counsel, who can be reached by phone at +86 (10) 8520-0616.

Very truly yours,
Lianluo Smart Ltd

Show Raw Text
CORRESP
1
filename1.htm

November 6, 2018

VIA EDGAR

Eric Atallah

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
15, 2018

Amendment No.1
to Registration Statement on Form F-3

Filed October
31, 2018

File Number
333-227817

Dear Mr. Atallah:

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 November 8, 2018 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 Yang Ge, Esq. at DLA Piper LLP, our counsel, who can be reached by phone
at +86 (10) 8520-0616.

    Very truly yours,

    Lianluo Smart Ltd

        /s/ Ping
        Chen

    Ping Chen

    Chief Executive Officer