Correspondence 0001539497-25-001557 from SMART RX SYSTEMS INC (CIK 0001672227)
SMART RX SYSTEMS INC (CIK 0001672227)
Date: May 30, 2025 · CIK: 0001672227 · Accession: 0001539497-25-001557
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File numbers found in text: 024-12426
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CORRESP
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Smart Rx Systems, Inc.
18540 N. Dale Mabry Highway,
Lutz, Florida 33548
(813) 374-3565
May 30, 2025
VIA EDGAR
Division of Corporation Finance
Office of Trade & Services
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Brian Fetterolf
Re: Smart Rx Systems, Inc.
Offering Statement on Form 1-A
Filed May 2, 2025
File No. 024-12426
To Whom It May Concern:
On behalf of Smart Rx Systems, Inc. (the “Company”), I respectfully
request that the qualification date of the offering statement be accelerated and that the offering statement be declared qualified on
June 4, 2025 at 4:00 p.m. ET, or as soon thereafter as is reasonably practicable.
In making this request, the Company acknowledges the following:
· should the Securities and Exchange Commission (the “Commission”)
or the staff, acting pursuant to delegated authority, declare the filing qualified, it does not foreclose the Commission from taking any
action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority,
to declare the filing qualified does not relieve the Company from its full responsibility for the adequacy and accuracy of disclosure
in the filing; and
· the Company may not assert staff comments and/or qualification as a defense
in any proceeding initiated by the Commission or any person under the federal securities law of the United States.
Very truly yours,
/s/ Santu Rohatgi
Santu Rohatgi
Title: Chairman of the Board and President