SEC Comment Letter 0000000000-24-010489 to Tron Inc. (TRON)
Tron Inc.
Date: Sept. 17, 2024 · CIK: 0001956744 · Accession: 0000000000-24-010489
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File numbers found in text: 333-282028
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September 17, 2024
Richard Miller
Chief Executive Officer
SRM Entertainment, Inc.
1061 E. Indiantown Rd., Ste. 110
Jupiter, FL 33477
Re:SRM Entertainment, Inc.
Registration Statement on Form S-3
Filed September 11, 2024
File No. 333-282028
Dear Richard Miller:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing