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KULR
Technology Group, Inc.

1999 S. BASCOM AVE.

SUITE 700

CAMPBELL CA 95008

July 29, 2019

VIA EDGAR

United States Securities

and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 Re: KULR Technology Group, Inc.

Registration Statement on Form S-3

File No. 333-232614

Ladies and Gentlemen:

Pursuant to Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), KULR Technology Group,
Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above
be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on August 1, 2019, or as soon thereafter as possible.
The Company acknowledges that: 1) 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; 2) 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 3) the Company may not assert the declaration
of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of
the United States.

    KULR TECHNOLOGY GROUP, INC.

    By:
    /s/ Michael Mo

    Name: Michael Mo

    Title:  Chief Executive Officer