SEC Comment Letter 0000000000-23-003664 to Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Date: April 12, 2023 · CIK: 0001668370 · Accession: 0000000000-23-003664
AI Filing Summary & Sentiment
File numbers found in text: 333-271181
Letter
United States securities and exchange commission logo April 12, 2023 Michael Panosian Chief Executive Officer ToughBuilt Industries, Inc. 8669 Research Drive Irvine, CA 92618 Re:ToughBuilt Industries, Inc. Registration Statement on Form S-1 Filed April 7, 2023 File No. 333-271181 Dear Michael 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 Patrick Fullem at (202) 551-8337 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Philip Magri, Esq.
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United States securities and exchange commission logo
April 12, 2023
Michael Panosian
Chief Executive Officer
ToughBuilt Industries, Inc.
8669 Research Drive
Irvine, CA 92618
Re:ToughBuilt Industries, Inc.
Registration Statement on Form S-1
Filed April 7, 2023
File No. 333-271181
Dear Michael 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 Patrick Fullem at (202) 551-8337 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Philip Magri, Esq.