Correspondence 0001575872-23-000984 from Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Date: June 16, 2023 · CIK: 0001668370 · Accession: 0001575872-23-000984
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File numbers found in text: 333-271181
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CORRESP
1
filename1.htm
June 16, 2023
VIA FACSIMILE AND EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
Re: ToughBuilt Industries, Inc.
Registration Statement on Form S-1 (Registration
No. 333-271181) -
Concurrence in Acceleration Request
Ladies and Gentlemen:
H.C. Wainwright & Co.,
LLC (“Wainwright”), solely acting as placement agent on a best efforts basis in an offering pursuant to the registration
statement on Form S-1 (333-271181) (the “Registration Statement”), hereby concurs in the request by ToughBuilt Industries,
Inc. that the effective date of the above-referenced registration statement be accelerated to 9:00 A.M. (Eastern Time), or as soon as
practicable thereafter, on June 21, 2023, pursuant to Rule 461 under the Securities Act. Wainwright affirms that it is aware of its obligations
under the Securities Act as they pertain to the best efforts offering pursuant to the Registration Statement.
Securities and Exchange Commission
June 16, 2023
Page 2
Very truly yours,
H.C. WAINWRIGHT & CO., LLC
By:
/s/ Edward D. Silvera
Name:
Edward D. Silvera
Title:
Chief Operating Officer