Correspondence 0001493152-23-029810 from Superior Drilling Products, Inc. (CIK 0001600422)

Superior Drilling Products, Inc. (CIK 0001600422)
Date: Aug. 22, 2023 · CIK: 0001600422 · Accession: 0001493152-23-029810

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AI Filing Summary & Sentiment

File numbers found in text: 333-274014

Date

August 24, 2023

Author

Chief

Form

CORRESP

Company

Superior Drilling Products, Inc. (CIK 0001600422)

Letter

Via EDGAR Division of Corporate Finance Attention: Ms. Lauren Pierce RE: Registration Statement on Form S-3 File No. 333-274014

Dear Ms. Pierce:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Superior Drilling Products, Inc. (the “Company”) respectfully requests that the registration statement on Form S-3, File No. 333-274014 (the “Registration Statement”), be declared effective at 5:00 PM., Washington, D.C. time, on August 24, 2023, or as soon as practicable thereafter.

In connection with this request, the Company acknowledges that it 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.

Superior Drilling Products, Inc.

/s/ Christopher Cashion

Christopher Cashion

Chief Financial Officer

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CORRESP
1
filename1.htm

August
22, 2023

Via
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporate Finance

100
F Street, N.E., Mail Stop 3561

Washington,
D.C. 20549

Attention:

  Ms. Lauren Pierce

    RE:
    Registration
    Statement on Form S-3

    File
    No. 333-274014

Dear
Ms. Pierce:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Superior Drilling Products, Inc. (the “Company”) respectfully requests
that the registration statement on Form S-3, File No. 333-274014 (the “Registration Statement”), be declared effective at
5:00 PM., Washington, D.C. time, on August 24, 2023, or as soon as practicable thereafter.

In
connection with this request, the Company acknowledges that it 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.

    Superior
    Drilling Products, Inc.

    /s/
    Christopher Cashion

    Christopher
    Cashion

    Chief
    Financial Officer

SecProbe.io