Correspondence 0001575872-23-000983 from Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Date: June 16, 2023 · CIK: 0001668370 · Accession: 0001575872-23-000983
AI Filing Summary & Sentiment
File numbers found in text: 333-271181
Letter
TOUGHBUILT INDUSTRIES, INC.
8669 Research Drive
Irvine, CA 92618
Telephone: (949) 528-3100
June 16, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
ToughBuilt Industries, Inc.
Registration Statement on Form S-1 (File No. 333-271181)
Acceleration Request
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 9:00 A.M. (Eastern Time) on Wednesday, June 21, 2023 , or as soon thereafter as is practicable.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Carmel, Milazzo & Feil LLP by calling Philip Magri, Esq. at (954) 303-8027. If you have any questions regarding this request, please contact Philip Magri.
Very truly yours,
By:
/s/ Michael Panosian
Show Raw Text
CORRESP
1
filename1.htm
TOUGHBUILT INDUSTRIES, INC.
8669 Research Drive
Irvine, CA 92618
Telephone: (949) 528-3100
June 16, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
ToughBuilt Industries, Inc.
Registration Statement on Form S-1 (File No. 333-271181)
Acceleration Request
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 9:00 A.M. (Eastern Time) on Wednesday, June 21, 2023 , or as soon thereafter as is practicable.
Once the Registration Statement is effective, please
orally confirm the event with our counsel, Carmel, Milazzo & Feil LLP by calling Philip Magri, Esq. at (954) 303-8027. If you have
any questions regarding this request, please contact Philip Magri.
Very truly yours,
By:
/s/ Michael Panosian
Name:
Michael Panosian
Title:
Chief Executive Officer
(Principal Executive Officer)