Correspondence 0001493152-23-027535 from Tron Inc. (TRON)
Tron Inc.
Date: Aug. 10, 2023 · CIK: 0001956744 · Accession: 0001493152-23-027535
AI Filing Summary & Sentiment
File numbers found in text: 333-272250
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
10, 2023
VIA
EDGAR
U.S.
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 Gentlemen:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), EF Hutton, division of Benchmark
Investments, LLC, as representative of the underwriters, hereby requests acceleration of the effective date of the above-referenced Registration
Statement so that it will become effective at 5:00 p.m. Eastern Time on August 14, 2023 or as soon thereafter as practicable.
Pursuant
to Rule 460 under the Securities Act, please be advised that there will be distributed to each underwriter, who is reasonably anticipated
to be invited to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears
to be reasonable to secure adequate distribution of the preliminary prospectus.
The
undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating
dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended,
in connection with the above-referenced issue.
Very
truly yours,
EF
Hutton, division of Benchmark Investments, LLC
By:
/s/
Sam Fleischman
Name:
Sam
Fleischman
Title:
Supervisory
Principal