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
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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