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Correspondence 0001493152-23-027537 from Tron Inc. (TRON)

Tron Inc.
Date: Aug. 10, 2023 · CIK: 0001956744 · Accession: 0001493152-23-027537

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File numbers found in text: 333-272250

Date
August 14, 2023
Author
SRM
Form
CORRESP
Company
Tron Inc.

Letter

Re: SRM Entertainment, Inc.

August 10, 2023

Securities and Exchange Commission

Division of Corporation Finance

F Street N.E.

Washington, D.C. 20549

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 14, 2023, or as soon as practicable thereafter.

Very
truly yours,
SRM
Entertainment, Inc.

Show Raw Text
CORRESP
1
filename1.htm

August
10, 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 14, 2023, or as soon as practicable thereafter.

    Very
    truly yours,

    SRM
    Entertainment, Inc.

    By:
    /s/
    Richard Miller

    Richard Miller

    Chief Executive Officer