SEC Comment Letter for Toughbuilt Industries, Inc (TBLT) (CIK 0001668370) — Dec 18, 2023
Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Date: Dec. 18, 2023 · CIK: 0001668370 · Accession: 0000000000-23-013753
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Reasoning
File numbers found in text: 333-276008
Letter
United States securities and exchange commission logo December 18, 2023 Michael Panosian Chief Executive Officer Toughbuilt Industries, Inc 8669 Research Drive Irivine, CA 92618 Re:Toughbuilt Industries, Inc Registration Statement on Form S-1 Filed on December 13, 2023 File No. 333-276008 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 Sarah Sidwell at 202-551-4733 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
December 18, 2023
Michael Panosian
Chief Executive Officer
Toughbuilt Industries, Inc
8669 Research Drive
Irivine, CA 92618
Re:Toughbuilt Industries, Inc
Registration Statement on Form S-1
Filed on December 13, 2023
File No. 333-276008
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 Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Philip Magri