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Correspondence 0001493152-23-026633 from Tron Inc. (TRON)

Tron Inc.
Date: Aug. 3, 2023 · CIK: 0001956744 · Accession: 0001493152-23-026633

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File numbers found in text: 333-272250

Date
Aug. 3, 2023
Author
Hutton, division of Benchmark Investments, LLC
Form
CORRESP
Company
Tron Inc.

Letter

EF HUTTON,

division of Benchmark Investments, LLC

Madison Avenue, 39th Floor

New York, New York 10022

August 3, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

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

Show Raw Text
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