SEC Comment Letter for Toughbuilt Industries, Inc (TBLT) (CIK 0001668370) — Apr 24, 2020
Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Date: April 24, 2020 · CIK: 0001668370 · Accession: 0000000000-20-003516
AI Filing Summary & Sentiment
File numbers found in text: 333-237606
Letter
April 13, 2020 Michael Panosian Chief Executive Officer ToughBuilt Industries, Inc 25371 Commercentre Drive, Suite 200 Lake Forest, CA 92630 Re:ToughBuilt Industries, Inc Registration Statement on Form S-1 Filed April 8, 2020 File No. 333-237606 Dear Mr. Panosian: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company 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. Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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April 13, 2020
Michael Panosian
Chief Executive Officer
ToughBuilt Industries, Inc
25371 Commercentre Drive, Suite 200
Lake Forest, CA 92630
Re:ToughBuilt Industries, Inc
Registration Statement on Form S-1
Filed April 8, 2020
File No. 333-237606
Dear Mr. Panosian:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company 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.
Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing