SEC Comment Letter 0000000000-23-009493 to Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Date: Aug. 29, 2023 · CIK: 0001668370 · Accession: 0000000000-23-009493
AI Filing Summary & Sentiment
File numbers found in text: 333-274189
Letter
United States securities and exchange commission logo August 29, 2023 Michael Panosian Chief Executive Officer Toughbuilt Industries, Inc 8669 Research Drive Irvine, CA 92618 Re:Toughbuilt Industries, Inc Registration Statement on Form S-3 Filed August 24, 2023 File No. 333-274189 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.
Show Raw Text
United States securities and exchange commission logo
August 29, 2023
Michael Panosian
Chief Executive Officer
Toughbuilt Industries, Inc
8669 Research Drive
Irvine, CA 92618
Re:Toughbuilt Industries, Inc
Registration Statement on Form S-3
Filed August 24, 2023
File No. 333-274189
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.