SEC Company Response from Toughbuilt Industries, Inc (TBLT) (CIK 0001668370) — Jan 22, 2020

Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Date: Jan. 22, 2020 · CIK: 0001668370 · Accession: 0001493152-20-000912

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AI Filing Summary & Sentiment

File numbers found in text: 333-235971

Date

January 23, 2020

Author

Very truly yours

Form

CORRESP

Company

Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)

Letter

Re: ToughBuilt Industries, Inc.

January 22, 2020

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street N.E.

Washington, D.C. 20549

Attention: Kate McHale, Esq.

Registration Statement on Form S-1

File No. 333-235971

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Gentlepersons:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, ToughBuilt Industries, Inc. (the “Registrant”) hereby respectfully requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-235971), as amended (the “Registration Statement”), so that it may become effective at 9:10 a.m. Eastern Time on Thursday, January 23, 2020, or as soon as practicable thereafter.

The Registrant hereby authorizes Jolie Kahn, Esq., to orally modify or withdraw this request for acceleration.

We respectfully request that we be notified of such effectiveness by a telephone call to Ms. Kahn at (516) 217-6379.

Very truly yours,
TOUGHBUILT INDUSTRIES, INC.

Show Raw Text

CORRESP
1
filename1.htm

January
22, 2020

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F Street N.E.

Washington,
D.C. 20549

    Attention:
    Kate McHale, Esq.

    Re:
    ToughBuilt Industries, Inc.

    Registration Statement on Form S-1

    File No. 333-235971

    REQUEST FOR ACCELERATION OF EFFECTIVENESS

Gentlepersons:

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, ToughBuilt Industries, Inc. (the “Registrant”)
hereby respectfully requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-235971),
as amended (the “Registration Statement”), so that it may become effective at 9:10 a.m. Eastern Time on Thursday,
January 23, 2020, or as soon as practicable thereafter.

The
Registrant hereby authorizes Jolie Kahn, Esq., to orally modify or withdraw this request for acceleration.

We
respectfully request that we be notified of such effectiveness by a telephone call to Ms. Kahn at (516) 217-6379.

    Very truly yours,

    TOUGHBUILT INDUSTRIES, INC.

    /s/
    Michael Panosian

    Michael Panosian

    Chief Executive Officer

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