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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

Date
February 12, 2024
Author
Not clearly detected
Form
CORRESP
Company
Toughbuilt Industries, Inc (TBLT) (CIK 0001668370)

Letter

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

February 12, 2024

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. 333-276008

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.

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CORRESP
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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