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
AI Filing Summary & Sentiment
File numbers found in text: 333-268537
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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