Correspondence 0001493152-23-019355 from Tron Inc. (TRON)

Tron Inc.
Date: May 26, 2023 · CIK: 0001956744 · Accession: 0001493152-23-019355

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Document Type

Confidence

SEC Posture

Company Posture

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Date

May 26, 2023

Author

Form

CORRESP

Company

Tron Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Manufacturing Securities and Exchange Commission Washington, D.C. 20549 Re: Re: SRM Entertainment, Inc. Amendment No. 3 to Draft Registration Statement on Form S-1 Submitted on April 28, 2023 CIK No. 0001956744

Dear Mr. Donahue and Ms. Timmons-Pierce,

On behalf of SRM Entertainment, Inc. (the “Company”), this letter is accompanying our filing. We had no remaining comments to respond to but are filing to update our financial information and related disclosure to include the information for the quarter ended March 31, 2023.

SRM Entertainment, Inc.

May 26, 2023

Page

Please do not hesitate to contact our counsel Arthur Marcus at (212) 930-9700 with any questions or comments regarding this correspondence or on the Registration Statement, concurrently submitted herewith. Thank you.

Sincerely,
SRM Entertainment, Inc.

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CORRESP
1
filename1.htm

SRM
ENTERTAINMENT, INC.

1061
E Indiantown Road, Suite 110

Jupiter,
FL 33477

Tel:
(212) 930-9700

May
26, 2023

VIA
EDGAR

Erin
Donahue and Asia Timmons-Pierce

Division
of Corporation Finance

Office
of Manufacturing

Securities
and Exchange Commission

100
F Street, NE

Washington,
D.C. 20549

    Re:
    Re:
    SRM Entertainment, Inc.

    Amendment
    No. 3 to Draft Registration Statement on Form S-1 Submitted on April 28, 2023

    CIK
    No. 0001956744

Dear
Mr. Donahue and Ms. Timmons-Pierce,

On
behalf of SRM Entertainment, Inc. (the “Company”), this letter is accompanying our filing. We had no remaining comments
to respond to but are filing to update our financial information and related disclosure to include the information for the quarter ended
March 31, 2023.

SRM
Entertainment, Inc.

May
26, 2023

Page
2

Please
do not hesitate to contact our counsel Arthur Marcus at (212) 930-9700 with any questions or comments regarding this correspondence or
on the Registration Statement, concurrently submitted herewith. Thank you.

    Sincerely,

    SRM Entertainment, Inc.

    By:
    /s/
    Richard Miller

    Richard Miller

    Chief Executive Officer

    cc:
    Stephany Yang and Martin James, Securities and Exchange
    Commission

    Arthur Marcus, Esq., Sichenzia Ross Ference LLP

SecProbe.io