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Correspondence 0001575872-22-001198 from Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)

Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Date: Nov. 30, 2022 · CIK: 0001668370 · Accession: 0001575872-22-001198

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File numbers found in text: 333-268537

Date
November 30, 2022
Author
Michael Panosian
Form
CORRESP
Company
Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)

Letter

Re: ToughBuilt Industries, Inc. (the “Company”)

November 30, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-1

File No. 333-268537

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 PM (EST) on Friday, December 2, 2022, or as soon thereafter as is practicable.

Very truly yours,
TOUGHBUILT INDUSTRIES, INC.

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CORRESP
1
filename1.htm

November 30, 2022

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-1

File No. 333-268537

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 PM (EST) on Friday, December 2, 2022, 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