Correspondence 0001493152-23-026299 from Tron Inc. (TRON)
Tron Inc.
Date: Aug. 1, 2023 · CIK: 0001956744 · Accession: 0001493152-23-026299
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File numbers found in text: 333-272250
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CORRESP
1
filename1.htm
August
1, 2023
Securities
and Exchange Commission
Division
of Corporation Finance
100
F Street N.E.
Washington,
D.C. 20549
Re:
SRM
Entertainment, Inc.
Registration
Statement on Form S-1
File
No. 333-272250
Ladies
and Gentleman:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, SRM Entertainment, Inc. hereby respectfully requests acceleration
of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 5:00
p.m. Eastern Time, August 3, 2023, or as soon as practicable thereafter.
Very
truly yours,
SRM
Entertainment, Inc.
By:
/s/
Richard Miller
Richard Miller
Chief Executive Officer