Correspondence 0001213900-23-072075 from Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Date: Aug. 30, 2023 · CIK: 0001668370 · Accession: 0001213900-23-072075
AI Filing Summary & Sentiment
File numbers found in text: 333-274189
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CORRESP
1
filename1.htm
August 30, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re:
ToughBuilt Industries, Inc. (the “Company”)
Registration Statement on Form S-3
File No. 333-274189
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities
Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement
be accelerated so that the same will become effective at 5:00 p.m., Eastern time on Friday, September 1, 2023, or as soon thereafter as
is practicable.
Very truly yours,
TOUGHBUILT INDUSTRIES, INC.
By:
/s/ Michael Panosian
Name:
Michael Panosian
Title:
Chief Executive Officer
8669 Research
DR
Irvine,
Ca 92618
p: 800
288 4659
f: 800
604 3259