SEC Comment Letter 0000000000-22-012921 to Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Date: Nov. 30, 2022 · CIK: 0001668370 · Accession: 0000000000-22-012921
AI Filing Summary & Sentiment
File numbers found in text: 333-268537
Letter
United States securities and exchange commission logo November 30, 2022 Martin Galstyan Chief Financial Officer Toughbuilt Industries, Inc 8669 Research Drive Irvine, CA 92618 Re:Toughbuilt Industries, Inc Registration Statement on Form S-1 Filed November 23, 2022 File No. 333-268537 Dear Martin Galstyan: 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Philip Magri
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United States securities and exchange commission logo
November 30, 2022
Martin Galstyan
Chief Financial Officer
Toughbuilt Industries, Inc
8669 Research Drive
Irvine, CA 92618
Re:Toughbuilt Industries, Inc
Registration Statement on Form S-1
Filed November 23, 2022
File No. 333-268537
Dear Martin Galstyan:
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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Philip Magri