Correspondence 0001575872-24-000133 from Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)
Date: Feb. 12, 2024 · CIK: 0001668370 · Accession: 0001575872-24-000133
AI Filing Summary & Sentiment
File numbers found in text: 333-276008
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CORRESP
1
filename1.htm
February 12, 2024
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. 333-276008
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 Company’s above-referenced
Registration Statement be accelerated so that the same will become effective at 1:00 p.m., Eastern time, on Tuesday, February 13, 2024,
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