Correspondence 0001493152-23-026633 from Tron Inc. (TRON)
Tron Inc.
Date: Aug. 3, 2023 · CIK: 0001956744 · Accession: 0001493152-23-026633
AI Filing Summary & Sentiment
File numbers found in text: 333-272250
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CORRESP
1
filename1.htm
EF
HUTTON,
division of Benchmark Investments, LLC
590
Madison Avenue, 39th Floor
New
York, New York 10022
August
3, 2023
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F St., N.E.
Washington,
D.C. 20549
Re:
SRM
Entertainment, Inc.
Registration
Statement on Form S-1
File
No. 333-272250
Ladies
and Gentlemen:
Reference
is made to our letter, filed as correspondence via EDGAR on August 1, 2023, in which we, as representative of the several underwriters
of the Company’s proposed initial public offering, joined the Company’s request for acceleration of the effective date of
the above-referenced Registration Statement for Thursday, August 3, 2023, at 5:00 p.m. Eastern Time, or as soon thereafter as practicable,
in accordance with Rule 461 under the Securities Act of 1933, as amended. The Company is no longer requesting that such Registration
Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
Very
truly yours,
EF
Hutton, division of Benchmark Investments, LLC
By:
/s/
Sam Fleischman
Name:
Sam
Fleischman
Title:
Supervisory
Principal