SecProbe.io

January 21, 2026
Leonard J. Sokolow
Chief Executive Officer
SKYX Platforms Corp.
2855 W. McNab Road
Pompano Beach, Florida 33069
Re:SKYX Platforms Corp.
Registration Statement on Form S-3
Filed January 16, 2026
File No. 333-292797
Dear Leonard J. Sokolow:
            This is to advise you that we have not reviewed and will not review your registration 
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you 
that the company and its management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Jurgita Ashley

CORRESP
 1
 filename1.htm
 
 
 
 
 
 

 

 

 

 January
21, 2026 

 

 VIA
EDGAR SUBMISSION 

 

 U.S.
Securities and Exchange Commission 

 Division
of Corporation Finance 

 100
F Street, N.E. 

 Washington,
D.C. 20549 

 

 
 Re: SKYX
 Platforms Corp. (the " Company ") 
 Registration
 Statement on Form S-3 (File No. 333-292797) (the " Registration Statement ") 
 

 

 Dear
Ladies and Gentlemen: 

 

 Pursuant
to Rule 461 of the Securities Act of 1933, as amended (the " Securities Act "), the Company hereby requests that the
Securities and Exchange Commission (the " Commission ") take appropriate action to cause the above-referenced Registration
Statement to become effective on Friday, January 23, 2026, at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable,
unless the Company notifies you otherwise prior to such time. 

 

 If
you have any questions regarding this request, please contact our outside counsel, Jurgita Ashley of Thompson Hine LLP, at (330) 819-1221
or via Jurgita.Ashley@ThompsonHine.com . Please also call Jurgita Ashley as soon as the Company's Registration Statement
has been declared effective. Thank you for your attention to this matter. 

 

 
 Sincerely, 
 
 
 
 SKYX
 PLATFORMS CORP. 
 
 
 
 By: /s/
 Leonard J. Sokolow 
 
 Name: Leonard
 J. Sokolow 
 
 Title: Chief
 Executive Officer 

 

 
 
 cc: 
 Jurgita Ashley, Thompson
 Hine LLP 
 
 
 Robin Powell, SKYX Platforms
 Corp.

CORRESP
 1
 filename1.htm
 
 
 
 
 
 

 

 

 January
16, 2026 

 

 Via
EDGAR 

 

 United
States Securities and Exchange Commission 

 Division
of Corporation Finance 

 100
F. Street, N.E. 

 Washington,
D.C. 20549 

 

 Re:
SKYX Platforms Corp. – Registration Statement on Form S-3 

 

 Ladies
and Gentlemen, 

 

 Attached
please find the Registration Statement on Form S-3 filed by SKYX Platforms Corp. (the "Company") in connection with the secondary
offering of shares by certain stockholders of the Company. 

 

 If
you have any questions or comments regarding this filing, please call me at (330) 819-1221 or contact me via e-mail at Jurgita.Ashley@ThompsonHine.com. 
We would appreciate if you could please advise us once your review is completed. 

 

 
 
 
 Respectfully, 
 
 
 
 
 
 /s/
 Jurgita Ashley 
 
 
 Jurgita
 Ashley 
 

 

 

 

 

 
 
 cc: 
 Rob
 Powell, General Counsel (SKYX Platforms Corp.) ( Rob.Powell@skyiot.com )

CORRESP
 1
 filename1.htm
 
 
 
 
 
 

 

 

 

 

 October
24, 2025 

 

 Via
EDGAR 

 

 United
States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 

 

 
 
 
 Re: 
 SKYX Platforms Corp. –
 Pre-Effective Amendment No. 1 to Registration Statement on Form S-3 (File No. 333-290553) 
 

 

 Ladies
and Gentlemen, 

 

 Attached
please find the Pre-Effective Amendment No. 1 to the Registration Statement on Form S-3 (File No. 333-290553) filed by SKYX Platforms
Corp. (the "Company") in connection with the secondary offering of shares by certain stockholders of the Company. 

 

 If
you have any questions or comments regarding this filing, please call me at (330) 819-1221 or contact me via e-mail at Jurgita.Ashley@ThompsonHine.com .
We would appreciate if you could please advise us once your review is completed. 

 

 

 
 
 
 Respectfully, 
 
 
 
 
 
 
 
 /s/ Jurgita
 Ashley 
 
 
 
 Jurgita Ashley 
 
 

 

 

 
 
 cc: 
 Rob Powell, General Counsel (SKYX Platforms Corp.) ( Rob.Powell@skyiot.com )

September 29, 2025
Leonard Sokolow
Co-Chief Executive Officer
SKYX Platforms Corp.
2855 W. McNab Road
Pompano Beach, Florida 33069
Re:SKYX Platforms Corp.
Registration Statement on Form S-3
Filed September 26, 2025
File No. 333-290553
Dear Leonard Sokolow:
            This is to advise you that we have not reviewed and will not review your registration 
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you 
that the company and its management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Kristin Baldwin at 202-551-7172 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

CORRESP
 1
 filename1.htm
 
 
 
 
 
 

 

 

 

 September
26, 2025 

 

 Via
EDGAR 

 

 United
States Securities and Exchange Commission 
Division of Corporation Finance 
100 F. Street, N.E. 
Washington, D.C. 20549 

 

 
 Re: SKYX Platforms
Corp. – Registration Statement on Form S-3 
 

 

 Ladies
and Gentlemen, 

 

 Attached
please find the Registration Statement on Form S-3 filed by SKYX Platforms Corp. (the "Company") in connection with the secondary
offering of shares by certain stockholders of the Company. 

 

 If
you have any questions or comments regarding this filing, please call me at (330) 819-1221 or contact me via e-mail at Jurgita.Ashley@ThompsonHine.com .
We would appreciate if you could please advise us once your review is completed. 

 

 
 
 
 Respectfully,
 
 
 
 
 
 
 /s/
 Jurgita Ashley 
 
 
 Jurgita
 Ashley 
 
 

 
 cc: Rob
 Powell, General Counsel (SKYX Platforms Corp.) ( Rob.Powell@skyiot.com )

CORRESP
 1
 filename1.htm

 August
5, 2025

 VIA
EDGAR SUBMISSION

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 Re: SKYX
 Platforms Corp. (the " Company ")
 Registration
 Statement on Form S-3 (File No. 333-287858) (the " Registration Statement ")

 Dear
Ladies and Gentlemen:

 Pursuant
to Rule 461 of the Securities Act of 1933, as amended (the " Securities Act "), the Company hereby requests that the
Securities and Exchange Commission (the " Commission ") take appropriate action to cause the above-referenced Registration
Statement to become effective on Thursday, August 7, 2025, at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable, unless
the Company notifies you otherwise prior to such time.

 If
you have any questions regarding this request, please contact our outside counsel, Jurgita Ashley of Thompson Hine LLP, at (330) 819-1221
or via Jurgita.Ashley@ThompsonHine.com . Please also call Jurgita Ashley as soon as the Company's Registration Statement
has been declared effective. Thank you for your attention to this matter.

 Sincerely,

 SKYX
 PLATFORMS CORP.

 By: /s/
 Leonard J. Sokolow

 Name: Leonard
 J. Sokolow

 Title: Co-Chief
 Executive Officer

 cc:
 Jurgita Ashley, Thompson
 Hine LLP

 Robin Powell,
 SKYX Platforms Corp.

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 10, 2025

John Campi
Co-Chief Executive Officer
SKYX Platforms Corp.
2855 W. McNab Road
Pompano Beach, Florida 33069

 Re: SKYX Platforms Corp.
 Registration Statement on Form S-3
 Filed June 6, 2025
 File No. 333-287858
Dear John Campi:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Eranga Dias at 202-551-8107 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>

CORRESP
 1
 filename1.htm

 June
6, 2025

 Via
EDGAR

 United
States Securities and Exchange Commission

 Division
of Corporation Finance

 100
F. Street, N.E.

 Washington,
D.C. 20549

 Re:
 SKYX
 Platforms Corp. – Registration Statement on Form S-3

 Ladies
and Gentlemen,

 Attached
please find the Registration Statement on Form S-3 filed by SKYX Platforms Corp. (the "Company") in connection with the secondary
offering of shares by certain stockholders of the Company.

 If
you have any questions or comments regarding this filing, please call me at (330) 819-1221 or contact me via e-mail at Jurgita.Ashley@ThompsonHine.com .
We would appreciate if you could please advise us once your review is completed.

 Respectfully,

 /s/
 Jurgita Ashley

 Jurgita
 Ashley

 cc:

 Rob
 Powell, General Counsel (SKYX Platforms Corp.) ( Rob.Powell@skyiot.com )

November 6, 2024
John Campi
Co-Chief Executive Officer
SKYX Platforms Corp.
2855 W. McNab Road
Pompano Beach, Florida 33069
Re:SKYX Platforms Corp.
Registration Statement on Form S-3
Filed on November 1, 2024
File No. 333-282955
Dear John Campi:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Bradley Ecker at 202-551-4985 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

CORRESP
1
filename1.htm

November
6, 2024

VIA
EDGAR SUBMISSION

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

Re: SKYX
                                            Platforms Corp. (the “Company”)

                                                                                Registration
                                            Statement on Form S-3 (File No. 333-282955) (the “Registration Statement”)

Dear
Ladies and Gentlemen:

Pursuant
to Rule 461 of the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests that the
Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration
Statement to become effective on Friday, November 8, 2024, at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable, unless
the Company notifies you otherwise prior to such time.

If
you have any questions regarding this request, please contact our outside counsel, Jurgita Ashley of Thompson Hine LLP, at (330) 819-1221
or via Jurgita.Ashley@ThompsonHine.com. Please also call Jurgita Ashley as soon as the Company’s Registration Statement
has been declared effective. Thank you for your attention to this matter.

    Sincerely,

    SKYX
    PLATFORMS CORP.

    By:
    /s/
    Leonard J. Sokolow

    Name:
    Leonard
    J. Sokolow

    Title:
    Co-Chief
    Executive Officer

  cc:
  Jurgita
  Ashley, Thompson Hine LLP

CORRESP
1
filename1.htm

November
1, 2024

Via
EDGAR

United
States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re: SKYX Platforms
Corp. – Registration Statement on Form S-3

Ladies
and Gentlemen,

Attached
please find the Registration Statement on Form S-3 filed by SKYX Platforms Corp. (the “Company”) in connection with the secondary
offering of shares by certain stockholders of the Company.

If
you have any questions or comments regarding this filing, please call me at (330) 819-1221 or contact me via e-mail at Jurgita.Ashley@ThompsonHine.com.
We would appreciate if you could please advise us once your review is completed.

    Respectfully,

    /s/
    Jurgita Ashley

    Jurgita
    Ashley

    cc:

    Rob
    Powell, General Counsel (SKYX Platforms Corp.) (Rob.Powell@skyiot.com)

United States securities and exchange commission logo
July 6, 2023
John Campi
Chief Executive Officer
SKYX Platforms Corp.
2855 W. McNab Raod
Pompano Beach, Florida 33069
Re:SKYX Platforms Corp.
Registration Statement on Form S-3
Filed on June 30, 2023
File No. 333-273075
Dear John Campi:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:       Jurgita Ashley

CORRESP
1
filename1.htm

July 6, 2023

VIA EDGAR SUBMISSION

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    SKYX Platforms Corp. (the “Company”)

    Registration Statement on Form S-3 (File No. 333-273075) (the “Registration Statement”)

Dear Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933,
as amended (the “Securities Act”), the Company hereby requests that the Securities and Exchange Commission (the “Commission”)
take appropriate action to cause the above-referenced Registration Statement to become effective on Monday, July 10, 2023, at 4:30 p.m.,
Eastern Time, or as soon thereafter as is practicable, unless the Company notifies you otherwise prior to such time.

If you have any questions regarding this
request, please contact our outside counsel, Jurgita Ashley of Thompson Hine LLP, at (330) 819-1221 or via Jurgita.Ashley@ThompsonHine.com.
Please also call Jurgita Ashley as soon as the Company’s Registration Statement has been declared effective. Thank you for your
attention to this matter.

    Sincerely,

    SKYX PLATFORMS CORP.

    By:
    /s/ John P. Campi

    Name:
    John P. Campi

    Title:
    Chief Executive Officer

    cc:
    Jurgita Ashley, Thompson Hine LLP

CORRESP
1
filename1.htm

June
30, 2023

Via
EDGAR

    United States Securities and Exchange Commission

                                                                      Division of Corporation Finance

                                                                      100 F. Street, N.E.

                                                                      Washington, D.C. 20549

  Re:
  SKYX Platforms Corp. – Registration Statement on Form
S-3

Ladies
and Gentlemen,

Attached
please find the Registration Statement on Form S-3 filed by SKYX Platforms Corp. (the “Company”) in connection with the secondary
offering of shares by certain stockholders of the Company.

If
you have any questions or comments regarding this filing, please call me at (330) 819-1221 or contact me via e-mail at Jurgita.Ashley@ThompsonHine.com.
We would appreciate if you could please advise us once your review is completed.

    Respectfully,

    /s/
    Jurgita Ashley

    Jurgita
    Ashley

    cc:

    John
    Campi, Chief Executive Officer (SKYX Platforms Corp.) (John.Campi@skyplug.com)

    Rani
    Kohen, Executive Chairman (SKYX Platforms Corp.) (Rani.Kohen@skyiot.com)

    Rob
    Powell, General Counsel (SKYX Platforms Corp.) (Rob.Powell@skyiot.com)

United States securities and exchange commission logo
May 11, 2023
John Campi
Chief Executive Officer
SKYX Platforms Corp.
2855 W. McNab Road
Pompano Beach, Florida 33069
Re:SKYX Platforms Corp.
Registration Statement on Form S-3
Filed May 5, 2023
File No. 333-271698
Dear John Campi:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

CORRESP
1
filename1.htm

May
11, 2023

VIA
EDGAR SUBMISSION

U.S.
Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: SKYX Platforms Corp. (the “Company”)

                                                                                Registration
                                            Statement on Form S-3 (File No. 333-271698) (the “Registration Statement”)

Dear
Ladies and Gentlemen:

Pursuant
to Rule 461 of the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests that the
Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration
Statement to become effective on Friday, May 12, 2023, at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable,
unless the Company notifies you otherwise prior to such time.

If
you have any questions regarding this request, please contact our outside counsel, Jurgita Ashley of Thompson Hine LLP, at (330) 819-1221
or via Jurgita.Ashley@ThompsonHine.com. Please also call Jurgita Ashley as soon as the Company’s Registration Statement
has been declared effective. Thank you for your attention to this matter.

  Sincerely,

  SKYX
                                            PLATFORMS CORP.

 By: /s/
                                            John P. Campi

 Name: John
                                            P. Campi

 Title: Chief
                                            Executive Officer

    cc:
    Jurgita Ashley, Thompson Hine LLP

CORRESP
1
filename1.htm

    May
    5, 2023

Via
EDGAR

    United
                                            States Securities and Exchange Commission

                                                                                Division
                                            of Corporation Finance

                                                                                100
                                            F. Street, N.E.

                                                                                Washington,
                                            D.C. 20549

Re:
SKYX Platforms Corp. – Registration Statement on Form S-3

Ladies
and Gentlemen,

Attached
please find the Registration Statement on Form S-3 filed by SKYX Platforms Corp. (the “Company”) in connection with “shelf”
registration for the proposed offering from time to time on a delayed or continuous basis pursuant to Rule 415 under the Securities Act
of 1933, as amended, of the securities described in the prospectus to the Registration Statement on Form S-3.

If
you have any questions or comments regarding this filing, please call me at (330) 819-1221 or contact me via e-mail at Jurgita.Ashley@ThompsonHine.com.
We would appreciate if you could please advise us once your review is completed.

    Respectfully,

    /s/ Jurgita Ashley

    Jurgita Ashley

    cc:
    John Campi, Chief Executive Officer (SKYX Platforms Corp.) (John.Campi@skyplug.com)

    Rani Kohen, Executive Chairman (SKYX Platforms Corp.) (Rani.Kohen@skyiot.com)

    Rob Powell, General Counsel (SKYX Platforms Corp.) (Rob.Powell@skyiot.com)

CORRESP
1
filename1.htm

February
7, 2022

VIA
EDGAR SUBMISSION

U.S.
Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: SQL Technologies Corp. (the “Company”)

                                                                                Registration Statement on Form S-1 (File No. 333-261829) (as amended, the “Registration Statement”)

Dear
Ladies and Gentlemen:

Pursuant
to Rule 461 of the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests that the
Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration
Statement on Form S-1 to become effective on Wednesday, February 9, 2022, at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable,
unless the Company notifies you otherwise prior to such time.

If
you have any questions regarding this request, please contact our outside counsel, Jurgita Ashley of Thompson Hine LLP, at (330) 819-1221
or via Jurgita.Ashley@ThompsonHine.com. Please also call Jurgita Ashley as soon as the Company’s Registration Statement
on Form S-1 has been declared effective. Thank you for your attention to this matter.

    Sincerely,

    SQL TECHNOLOGIES CORP.

    By:
    /s/ John P. Campi

    Name:
    John P. Campi

    Title:
    Chief Executive Officer

cc:
Jurgita Ashley, Thompson Hine LLP

CORRESP
1
filename1.htm

The
Benchmark Company, LLC

150 East 58th Street, 17th Floor

New
York, New York 10155

February
7, 2022

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
DC 20549

    Re:
    SQL
    Technologies Corp.

    Registration
    Statement on Form S-1

    File
    No. 333-261829

Dear
Ladies and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as
representative of the underwriters of the proposed public offering of securities of SQL Technologies Corp. (the “Company”),
hereby join the Company’s request that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated
so that it will be declared effective at 4:30 p.m., Eastern Time, on Wednesday, February 9, 2022, or at such later time as the Company
or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange
Commission.

Pursuant
to Rule 460 under the Securities Act, we, as representative of the underwriters, wish to advise you that there will be distributed to
each underwriter, who is reasonably anticipated 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 advises that it has complied and will continue to comply, and that it has been informed by the participating underwriters
that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934,
as amended.

    Very
    truly yours,

    The
    Benchmark Company, LLC

    By:
    /s/
    Michael S. Jacobs

    Name:
    Michael
    S. Jacobs

    Title:
    Head
    of Equity Capital Markets

CORRESP
1
filename1.htm

January
10, 2022

Via
EDGAR Transmission

United
States Securities and Exchange Commission

Division
of Corporation Finance

Office
of Manufacturing

100
F Street, N.E.

Washington,
D.C. 20549

Attention:
Jennifer Angelini

    Re:
    SQL
    Technologies Corp.

    Registration
    Statement on Form S-1

    Filed
    December 22, 2021

    No.
    333-261829

Dear
Ms. Angelini:

On
behalf of SQL Technologies Corp. (the “Company”), we are writing in response to the letter from the staff (the
“Staff”) of the Division of Corporation Finance, Office of Manufacturing, of the U.S. Securities and Exchange
Commission (the “Commission”), dated January 6, 2022 (the “Comment Letter”), relating
to the Company’s Registration Statement on Form S-1, filed with the Commission on December 22, 2021. The Company’s responses
to these comments are set forth in this letter and in Amendment No. 1 to the Registration Statement on Form S-1, filed by the Company
with the Commission on January 10, 2022 (“Amendment No. 1”).

Please
note that for the Staff’s convenience, we have recited the Staff’s comments and provided the Company’s response to
such comments immediately thereafter.

Registration
Statement on Form S-1

Prospectus
Summary

Overview,
page 1

1.
We note your response to our prior comment six. Please further revise this section to clearly distinguish between your current and new
products. For example, the following sentence seems to imply that your current product already incorporates “advanced” and
“smart” capabilities, which are described elsewhere as being launched in 2022: “In recent years we have expanded the
capabilities of our power-plug product, to include advanced safe and quick universal installation methods, as well as advanced smart
capabilities.” Clearly identify the “standard products” whose sales are being discontinued. Balance your disclosure
by clarifying, if true, that you have not yet begun to manufacture or market your new products.

Response:
We acknowledge the Staff’s comment and have added disclosures throughout the Prospectus Summary and Business sections of Amendment
No. 1 accordingly.

2.
We note the statement on page 2 that you are discontinuing production of light fixtures and ceiling fans that include the older version
of your standard Sky Plug & Receptacle. Please revise your disclosure to clarify whether you expect to continue producing ceiling
fans and lighting fixtures. If these products are being transitioned from first-generation to second-generation technology, please describe
this shift and when the newer products are expected to be available.

Response:
We acknowledge the Staff’s comment and have added disclosures on pages 2 and 62 of Amendment No. 1 accordingly.

Products,
page 2

3.
Please disclose the development status of each of your new products. Describe, for instance, whether these are ready to be manufactured
or prototypes still in development.

Response:
We acknowledge the Staff’s comment and have added disclosures throughout the Prospectus Summary and Business sections of
Amendment No. 1 accordingly.

Smart
Products, page 2

4.
Please revise to clearly disclose your expected launch of your Smart Plug and Play Ceiling Fans and Smart Plug and Play Lighting.

Response:
We acknowledge the Staff’s comment and have added disclosures on pages 2-3 and 63-64 of Amendment No. 1 accordingly.

GE
- General Electric Agreements, page 8

5.
Please revise to elaborate on the material terms of your agreement, including any exclusivity provisions.

Response:
The agreements are described in detail in the Business section. We acknowledge the Staff’s comment and have included
additional disclosure on pages 8 and 66 of Amendment No. 1 accordingly.

Business

Government
and Environmental Regulation, page 76

6.
Please revise to reconcile the apparent inconsistency between these two statements: “Although not legally required to do so, we
strive to obtain certifications” and “We are  subject to regulation related to quality and safety standards, including
safety certification.”

Response:
We acknowledge the Staff’s comment and have revised disclosure on page 72 of Amendment No. 1 accordingly.

*
* * *

    2

We
appreciate the Staff’s comments and request the Staff contact Jurgita Ashley of Thompson Hine LLP at (330) 819-1221 or by email
(Jurgita.Ashley@ThompsonHine.com) with any questions or comments regarding this letter.

    Very
    truly yours,

    /s/
    Thompson Hine LLP

    THOMPSON
    HINE LLP

    cc:
    Asia
    Timmons-Pierce, U.S. Securities and Exchange Commission

    Andrew
    Blume, U.S. Securities and Exchange Commission

    Beverly
    Singleton, U.S. Securities and Exchange Commission

    Rani
    Kohen, SQL Technologies Corp.

    John
    Campi, SQL Technologies Corp.

    3

United States securities and exchange commission logo
January 6, 2022
John Campi
Chief Executive Officer
SQL Technologies Corp.
11030 Jones Bridge Road, Suite 206
Johns Creek, GA 30022
Re:SQL Technologies Corp.
Registration Statement on Form S-1
Filed December 22, 2021
No. 333-261829
Dear Mr. Campi:
            We have reviewed your registration statement and have the following comments.  In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form S-1
Prospectus Summary
Overview, page 1
1.We note your response to our prior comment six.  Please further revise this section to
clearly distinguish between your current and new products.  For example, the following
sentence seems to imply that your current product already incorporates "advanced" and
"smart" capabilities, which are described elsewhere as being launched in 2022:  "In recent
years we have expanded the capabilities of our power-plug product, to include advanced
safe and quick universal installation methods, as well as advanced smart capabilities."
Clearly identify the "standard products" whose sales are being discontinued.  Balance your
disclosure by clarifying, if true, that you have not yet begun to manufacture or
market your new products.

 FirstName LastNameJohn Campi
 Comapany NameSQL Technologies Corp.
 January 6, 2022 Page 2
 FirstName LastName
John Campi
SQL Technologies Corp.
January 6, 2022
Page 2
2.We note the statement on page 2 that you are discontinuing production of light fixtures
and ceiling fans that include the older version of your standard Sky Plug & Receptacle.
Please revise your disclosure to clarify whether you expect to continue producing ceiling
fans and lighting fixtures.  If these products are being transitioned from first-generation to
second-generation technology, please describe this shift and when the newer products are
expected to be available.
Products, page 2
3.Please disclose the development status of each of your new products.  Describe, for
instance, whether these are ready to be manufactured or prototypes still in development.
Smart Products, page 2
4.Please revise to clearly disclose your expected launch of your Smart Plug and Play Ceiling
Fans and Smart Plug and Play Lighting.
GE - General Electric Agreements, page 8
5.Please revise to elaborate on the material terms of your agreement, including any
exclusivity provisions.
Business
Government and Environmental Regulation, page 76
6.Please revise to reconcile the apparent inconsistency between these two statements:
"Although not legally required to do so, we strive to obtain certifications" and "We are
subject to regulation related to quality and safety standards, including safety certification."

 FirstName LastNameJohn Campi
 Comapany NameSQL Technologies Corp.
 January 6, 2022 Page 3
 FirstName LastName
John Campi
SQL Technologies Corp.
January 6, 2022
Page 3
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
            Refer to Rules 460 and 461 regarding requests for acceleration.  Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
            You may contact Andrew Blume at 202-551-3254 or Beverly Singleton at 202-551-3328
if you have questions regarding comments on the financial statements and related
matters.  Please contact Jennifer Angelini at 202-551-3047 or Asia Timmons-Pierce at 202-551-
3754 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:       Jurgita Ashley

CORRESP
1
filename1.htm

December
22, 2021

Via
EDGAR Transmission

United
States Securities and Exchange Commission

Division
of Corporation Finance

Office
of Manufacturing

100
F Street, N.E.

Washington,
D.C. 20549

Attention:
Jennifer Angelini

    Re:
    SQL
    Technologies Corp.

    Draft
    Registration Statement on Form S-1

    Submitted
    November 12, 2021

    CIK
    No. 0001598981

Dear
Ms. Angelini:

On
behalf of SQL Technologies Corp. (the “Company”), we are writing in response to the letter from the staff (the
“Staff”) of the Division of Corporation Finance, Office of Manufacturing, of the U.S. Securities and Exchange
Commission (the “Commission”), dated December 9, 2021 (the “Comment Letter”), relating
to the Draft Registration Statement on Form S-1, submitted to the Commission on November 12, 2021. The Company’s responses to these
comments are set forth in this letter and in the Registration Statement on Form S-1, filed by the Company with the Commission
on December 22, 2021 (the “Registration Statement”).

Please
note that for the Staff’s convenience, we have recited the Staff’s comments and provided the Company’s response to
such comments immediately thereafter.

Draft
Registration Statement on Form S-1

Risk
Factors, page 20

1.
Please expand your risk factor disclosure to describe the risks associated with manufacturing in China.

    Response:

    We
    acknowledge the Staff’s comment and have added risk factor disclosure on pages 29-30 of the Registration Statement accordingly.

We
have a limited operating history . . . , page 20

2.
You state that you have a limited operating history and refer to yourself as an “early-stage company.” By contrast, your
history on page 12 and elsewhere indicates you were organized in 2004, have been developing your technology since 2007, and generated
over $29 million in sales since 2015. Please revise your risk factor disclosure to reconcile this apparent inconsistency, with more tailored
disclosure describing the risks associated with your shift in business strategy as appropriate.

    Response:

    We
    acknowledge the Staff’s comment and have revised the risk factor disclosure on page 20 of the Registration Statement accordingly.

Our
smart products and technologies will depend in part on access . . . , page 23

3.
We note that your ability to market smart products and technologies will rely on access to third-party platforms. Please disclose the
current state of such access, including whether you have been denied or granted, on a full or limited basis, platform access.

Response: We
                                            acknowledge the Staff’s comment and have revised the risk factor disclosure on page
                                            23 of the Registration Statement accordingly.

We
depend on third parties to provide integrated circuit chip sets . . . , page 28

4.
Please tailor your risk factor to disclose whether you have experienced shortages of integrated chips and/or other critical components
as a result of COVID-19, and analyze the related risks to your business.

    Response:
    We
    acknowledge the Staff’s comment and have revised the risk factor disclosure on page 28 of the Registration Statement accordingly.

We
rely on a limited number of third-party manufacturers to produce our products . . . , page 29

5.
Please disclose the sources and availability of raw materials and the names of your principal suppliers. See Item 101(h)(4)(v) of Regulation
S-K.

    Response:
    We
    acknowledge the Staff’s comment and have revised the disclosures on pages 13, 29 and 71-72 of the Registration Statement
    accordingly.

    2

Business,
page 62

6.
Please revise to provide a clear and concise description of your products and services, including the status of development and marketing.
Refer to Items 101(h)(4)(i) and (iii) of Regulation S-K. Please address each of the following:

    ●
    You
    state that you are winding down sales of your standard products in favor of launching your new line of products; please clearly identify
    which of your products are being discontinued.

    ●
    Describe
    more fully your planned subscription services, including your anticipated timetable and market for these services.

    ●
    Describe
    any warranty services that you provide following product sales.

    ●
    Describe
    the obstacles you expect to overcome in order to develop and market your new products and/or services.

    Response:
    We
    acknowledge the Staff’s comment and have revised the disclosures on pages 2, 11-12, 62, and 70-71 of the
    Registration Statement accordingly.

7.
Please disclose whether installation of your technology and/or retrofitting of electrical devices requires the services of a licensed
electrician. Please also provide support for the statement that widespread adoption of your Smart Platform should eliminate many hazardous
incidents including ladder falls, electric shock/electrocutions, fires, carbon monoxide poisonings, injuries, and deaths.

    Response:
    We
acknowledge the Staff’s comment. The installation of the Smart Platform and retrofitting of electrical services does not require
the services of a licensed electrician, but does not preclude the services of a licensed electrician. We have also revised the disclosures
on pages 2, 8, 63 and 65 of the Registration Statement accordingly.

    3

8.
Please fully describe the effect of governmental regulations on your business and clarify the need for any government approval of your
principal products or services, current and planned. See Items 101(h)(4)(viii) and (ix) of Regulation S-K. For example, describe the
industry regulations of the Environmental Protection Agency and significant overseas regulation referenced on page 32. With respect to
the statement, “[W]e may seek certification of our products from UL, United Laboratories of Canada (cUL) and Conformité
Européenne (CE),” please clearly identify whether you have sought certification and the current status of approval.

    Response:
    We
    acknowledge the Staff’s comment and have revised the disclosures on pages 32 and 72 of the Registration Statement accordingly.

9.
Please describe the distribution methods for your products and services. See Item 101(h)(4)(ii) of Regulation S-K. Describe your primary
customers.

    Response:
    We
    acknowledge the Staff’s comment and have revised the disclosures on pages 11 and 69 of the Registration
    Statement accordingly.

10.
Please provide the duration of your intellectual property. See Item 101(h)(4)(vii) of Regulation S-K.

    Response:
    We
    acknowledge the Staff’s comment and have revised the disclosures on pages 8 and 66 of the Registration
    Statement accordingly.

11.
We note your disclosure that management will strive to achieve strong market penetration worldwide for your products. Please identify
your key markets outside the United States, current and planned.

    Response:
    We
    acknowledge the Staff’s comment and have revised the disclosures on pages 12 and 71 of the Registration
    Statement accordingly.

December
31, 2020 Audited Financial Statements

Note
2. Summary of Significant Accounting Policies

Stock-based
Compensation, page F-14

12.
We note that your nonemployee stock based compensation accounting policy disclosures on pages F-15 and F-48 reference ASC 505-50. Please
tell us if you have adopted ASU 2018-07, which more closely aligns the accounting for nonemployee awards with the existing accounting
model for employee awards. If you have not adopted the standard, revise your accounting policy, financial statements, and disclosures
as necessary and tell us in detail how adoption impacted your financial statements. If you have adopted the standard, clarify why your
accounting policy does not appear consistent with the standard and revise your disclosures accordingly.

Response: We
                                            acknowledge the Staff’s comment and have revised the notes disclosures in the Registration
                                            Statement accordingly. The Company has adopted ASU 2018-07. Revisions to the notes disclosures
                                            had no impact on the financial statements.

*
* * *

    4

We
appreciate the Staff’s comments and request the Staff contact Jurgita Ashley of Thompson Hine LLP at (330) 819-1221 or by email
(Jurgita.Ashley@ThompsonHine.com) with any questions or comments regarding this letter.

    Very
    truly yours,

    /s/
    Thompson Hine LLP

    THOMPSON
    HINE LLP

    cc:
    Asia
    Timmons-Pierce, U.S. Securities and Exchange Commission

    Andrew
    Blume, U.S. Securities and Exchange Commission

    Beverly
    Singleton, U.S. Securities and Exchange Commission

    Rani
    Kohen, SQL Technologies Corp.

    John
    Campi, SQL Technologies Corp.

    5

United States securities and exchange commission logo
December 9, 2021
John Campi
Chief Executive Officer
SQL Technologies Corp.
11030 Jones Bridge Road, Suite 206
Johns Creek, GA 30022
Re:SQL Technologies Corp.
Draft Registration Statement on Form S-1
Submitted November 12, 2021
CIK No. 0001598981
Dear Mr. Campi:
            We have reviewed your draft registration statement and have the following comments.  In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
            Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR.  If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
            After reviewing the information you provide in response to these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Draft Registration Statement on Form S-1
Risk Factors, page 20
1.Please expand your risk factor disclosure to describe the risks associated with
manufacturing in China.
We have a limited operating history . . . , page 20
2.You state that you have a limited operating history and refer to yourself as an "early-stage
company."  By contrast, your history on page 12 and elsewhere indicates you were
organized in 2004, have been developing your technology since 2007, and generated over
$29 million in sales since 2015.  Please revise your risk factor disclosure to reconcile this

 FirstName LastNameJohn Campi
 Comapany NameSQL Technologies Corp.
 December 9, 2021 Page 2
 FirstName LastNameJohn Campi
SQL Technologies Corp.
December 9, 2021
Page 2
apparent inconsistency, with more tailored disclosure describing the risks associated with
your shift in business strategy as appropriate.
Our smart products and technologies will depend in part on access . . . , page 23
3.We note that your ability to market smart products and technologies will rely on access to
third-party platforms.  Please disclose the current state of such access, including whether
you have been denied or granted, on a full or limited basis, platform access.
We depend on third parties to provide integrated circuit chip sets . . . , page 28
4.Please tailor your risk factor to disclose whether you have experienced shortages of
integrated chips and/or other critical components as a result of COVID-19, and analyze
the related risks to your business.
We rely on a limited number of third-party manufacturers to produce our products . . . , page 29
5.Please disclose the sources and availability of raw materials and the names of your
principal suppliers.  See Item 101(h)(4)(v) of Regulation S-K.
Business, page 62
6.Please revise to provide a clear and concise description of your products and services,
including the status of development and marketing.  Refer to Items 101(h)(4)(i) and (iii) of
Regulation S-K.  Please address each of the following:

•You state that you are winding down sales of your standard products in favor of
launching your new line of products; please clearly identify which of your products
are being discontinued.
•Describe more fully your planned subscription services, including your anticipated
timetable and market for these services.

•Describe any warranty services that you provide following product sales.

•Describe the obstacles you expect to overcome in order to develop and market your
new products and/or services.
7.Please disclose whether installation of your technology and/or retrofitting of electrical
devices requires the services of a licensed electrician.  Please also provide support for the
statement that widespread adoption of your Smart Platform should eliminate many
hazardous incidents including ladder falls, electric shock/electrocutions, fires, carbon
monoxide poisonings, injuries, and deaths.
8.Please fully describe the effect of governmental regulations on your business and clarify
the need for any government approval of your principal products or services, current and
planned.  See Items 101(h)(4)(viii) and (ix) of Regulation S-K.  For example, describe the

 FirstName LastNameJohn Campi
 Comapany NameSQL Technologies Corp.
 December 9, 2021 Page 3
 FirstName LastName
John Campi
SQL Technologies Corp.
December 9, 2021
Page 3
industry regulations of the Environmental Protection Agency and significant overseas
regulation referenced on page 32.  With respect to the statement, "[W]e may seek
certification of our products from UL, United Laboratories of Canada (cUL) and
Conformité Européenne (CE)," please clearly identify whether you have sought
certification and the current status of approval.
9.Please describe the distribution methods for your products and services.  See Item
101(h)(4)(ii) of Regulation S-K.  Describe your primary customers.
10.Please provide the duration of your intellectual property.  See Item 101(h)(4)(vii) of
Regulation S-K.
11.We note your disclosure that management will strive to achieve strong market penetration
worldwide for your products.  Please identify your key markets outside the United States,
current and planned.
December 31, 2020 Audited Financial Statements
Note 2. Summary of Significant Accounting Policies
Stock-based Compensation, page F-14
12.We note that your nonemployee stock based compensation accounting policy disclosures
on pages F-15 and F-48 reference ASC 505-50.  Please tell us if you have adopted ASU
2018-07, which more closely aligns the accounting for nonemployee awards with the
existing accounting model for employee awards.  If you have not adopted the standard,
revise your accounting policy, financial statements, and disclosures as necessary and tell
us in detail how adoption impacted your financial statements.  If you have adopted the
standard, clarify why your accounting policy does not appear consistent with the standard
and revise your disclosures accordingly.
            You may contact Andrew Blume at 202-551-3254 or Beverly Singleton at 202-551-3328
if you have questions regarding comments on the financial statements and related matters.
Please contact Jennifer Angelini at 202-551-3047 or Asia Timmons-Pierce at 202-551-3754 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:       Jurgita Ashley

CORRESP
1
filename1.htm

SAFETY QUICK LIGHTING & FANS CORP.

4400 North Point Parkway, Suite 154

Alpharetta, GA 30022

Tel: (770) 754-4711

Via Edgar

July 8, 2016

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:  Emily
                                         Drazen, Esq.

    Larry
                                         Spirgel, Assistant Director

Re:  Safety
                                         Quick Lighting & Fans Corp.

    Preliminary
                                         Information Statement Filed on Schedule 14C

    Filed
                                         July 1, 2016

    File
                                         No. 000-55416

Ladies and Gentlemen:

On behalf of Safety Quick Lighting & Fans
Corp. (the “Company”), we are writing to respond to the comments raised in the letter, dated July 6, 2016, from the
staff of the Securities and Exchange Commission (the “Commission”) regarding the Company’s Preliminary Information
Statement on Form 14C filed with the Commission on July 1, 2016 (the “Schedule 14C”). The Company’s responses
below correspond to the captions and numbers of those comments, which are reproduced below in italics. In response to your comments,
the Company has amended the Schedule 14C, as appropriate, filed an amended copy of the Schedule 14C with the Commission, and sent
you a marked copy of the Schedule 14C to highlight the changes. Capitalized terms used in this letter but not otherwise defined
herein have the meanings assigned to them in the Information Statement.

General

 Comment
                                         1: We
                                         note your disclosure that the majority shareholders provided approval by written consent
                                         for these actions. However, according to your beneficial ownership table no party owns
                                         more than 50 percent of the outstanding shares. Please specify who provided written consent
                                         for these actions and describe the events that led to your receipt of the written consents.
                                         Additionally, provide a detailed legal analysis of the basis on which you concluded that
                                         the process of obtaining the consents did not involve a solicitation within the meaning
                                         of Exchange Act Rule 14a-1(l).

                                                 Response:

 In
                                         response to the Commission’s comment, the Company obtained the written consent
                                         of three shareholders of the Company whose ownership represents approximately 56.82%
                                         of the issued and outstanding shares of common stock as of June 29, 2016. The three consenting
                                         shareholders were Dov Shiff (22.93%), KRNB Holdings LLC (17.19%) and Motek 7 SQL LLC
                                         (16.69%) (collectively, the “Consenting Shareholders”). The percentage beneficial
                                         ownership reported in the Company’s beneficial ownership table for all but Mr.
                                         Shiff match the percentages above; the difference is explained by the 4,290,000 shares
                                         of common stock beneficially owned by Mr. Shiff and issuable to Mr. Shiff upon conversion
                                         or exercise of a note and warrant, as the case may be, as further described in footnote
                                         5 to the beneficial ownership table.

1

  The
                                         Company does not believe that the communications between the Consenting Shareholders
                                         involved a solicitation within the meaning of Rule 14a-1(l)(1) of the Exchange Act. Rather,
                                         the Company believes that these communications fall within the purview of communications
                                         that do not constitute solicitation under Rule 14a-l (l)(2)(i), which excludes from the
                                         definition of a “solicitation” the “furnishing of a form of proxy to
                                         a security holder upon the unsolicited request of such security holder”, and/or
                                         Rule 14a-l (l)(2)(iv), which excludes “a communication by a security holder who
                                         does not otherwise engage in a proxy solicitation (other than a solicitation exempt under
                                         section 240.14a–2) stating how the security holder intends to vote and the reasons
                                         therefor, provided that the communication… (C) is made in response to unsolicited
                                         requests for additional information with respect to a prior communication by the security
                                         holder made pursuant to 14a-1(l)(2)(iv)”.

  The
                                         Consenting Shareholders are founding members of the Company, and two are currently members
                                         of the Company’s Board of Directors (Mr. Shiff and Mr. Kohen, Manager of KRNB Holdings
                                         LLC). The Consenting Shareholders informally discussed their desire to effectuate the
                                         actions outlined in the Schedule 14C. Following informal discussions among founding shareholders
                                         and officers of the Company, the Company’s Board of Directors proceeded with resolutions
                                         concerning the actions outlined in the Schedule 14C, which was followed by the Consenting
                                         Shareholders written consent. The communications between the Consenting Shareholders
                                         entailed collaborative discussions between a small group of active shareholders who are
                                         all long-term founding members of and significant investors in the Company, for the purpose
                                         of exploring steps that would be in the best interests of the Company and all of its
                                         shareholders. Furthermore, no commission or remuneration was paid in obtaining the consents
                                         from the Consenting Shareholders.

  As
                                         such, it is the Company’s position that the process of obtaining consents did not
                                         involve a solicitation within the meaning of Exchange Act Rule 14a-1(l). The Company
                                         therefore believes that the use of an Information Statement on Schedule 14C is the appropriate
                                         form for communication of the corporate actions to the Company’s shareholders.

Action Four

    Comment 2:     Please
                                         expand your disclosure to discuss the purpose for the proposed name change. Please advise
                                         if the name change is in connection to a change in business or control.

 Response: In
                                         response to the Commission’s comment, the Company has revised the Schedule 14C
                                         to discuss the purpose of the proposed name change and to clarify that the name change
                                         is not in connection with a change in business or control of the Company. Please see
                                         page 20 of the Schedule 14C.

Action Five

 Comment
                          3: Please
                                        expand your disclosure to discuss the purpose for the designation of a class of convertible
                                        preferred stock. Additionally, discuss any current plans for these shares once designated,
                                        any potential dilution upon conversion and the terms of the designation in the body of
                                        the disclosure.

 Response: In
                                         response to the Commission’s comment, the Company has revised the Schedule 14C
                                         to expand the Company’s disclosure concerning the purpose of the designation of
                                         a class of convertible preferred stock, the intended plans, the potential impact on dilution
                                         upon conversion, and the general terms of the designation. Please see page 21 of the
                                         Schedule 14C.

2

  Also,
                                                      the Company has revised the Certificate of Designation attached as Appendix B to the
                                                      Schedule 14C, removing the automatic conversion provision in Section 5(b) and adding a put option provision in Section 10(c),
                                                      in                                                       order to
                                                      reflect                                                                                                             a
                                                      change                                                       to the
                                                      rights of the                                                       Preferred Stock. The written consents by the
                                                      Board of Directors                                          and the Consenting Shareholders both approve the Certificate of
                                                      Designation in substantially                                          the form reviewed, and authorize the officers and
                                                      directors to take such actions and                                          deliver such documents as reasonably deemed
                                                      necessary to effectuate the resolutions,                                          which includes  revising the terms of
                                                      the                                                       Preferred Stock.

In connection with the above responses, the
Company hereby acknowledges the following:

 · The
                                         Company is responsible for the adequacy and accuracy of the disclosure in the filing;

 · Staff
                                         comments or changes to disclosure in response to staff comments do not foreclose the
                                         Commission from taking any action with respect to the filing; and

 · The
                                         Company may not assert staff comments as a defense in any proceeding initiated by the
                                         Commission or any person under the federal securities laws of the United States.

Thank you in advance for your attention to
this matter. If you have any questions relating to any of the foregoing, please contact the undersigned, or Peter J. Gennuso,
Company Counsel, at (212) 908-3958.

Respectfully,

SAFETY
QUICK LIGHTING & FANS CORP.

/s/
John P. Campi

Name:	John
P. Campi

Title:	Chief
Executive Officer

cc:  Rani
                                         Kohen, Chairman, Safety Quick Lighting & Fans Corp.

    Peter
                                         J. Gennuso, Esq.

3

Mail Stop 3720

July 8, 2016

Mr. John P. Campi
Chief Executive Office
Safety Quick Lighting & Fans Corp.
4400 North Point Parkway, Suite 154
Alpharetta, GA 30022

Re: Safety Quick Lighting & Fans Corp.
  Preliminary Information Statement Filed on Schedule 14C
Filed  July 1, 2016
  File No.  000-55416

Dear Mr. Campi :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable  rules require.

Sincerely,

Larry Spirgel
Assistant Director
AD Office 11 – Telecommunications

cc: Peter J. Gennuso, Esq.
 Thompson Hine LLP

Mail Stop 3720

July 6, 2016

Mr. John P. Campi
Chief Executive Office
Safety Quick Lighting & Fans Corp.
4400 North Point Parkway, Suite 154
Alpharetta, GA 30022

Re: Safety Quick Lighting & Fans Corp.
  Preliminary Information Statement Filed on Schedule 14C
Filed  July 1, 2016
  File No.  000-55416

Dear Mr. Campi :

We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.

Please respond to these comments within ten business days by amending your filing or by
advising us as soon as possible when you will respond.  If you do not believe our comments
apply to your facts and circumstances, please tell us why in your response.

After reviewing your response and any amendment you may file in response to these
comments, we may have additional comments.

We urge all persons who are responsible for the acc uracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules require.   Since the company and its management are
in possession of all fact s relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

General

1. We note your disclosure that the majority shareholders provided approval by written
consent for the se actions. However, according to your beneficial ownership table no party
owns more than 50 percent of the outstanding shares. Please specify who provided
written consent for the se action s and describe the events that led to your rec eipt of the
written consents. Additionally,  provide a detailed legal analysis of the basis on which you

John P. Campi
Safety Quick Lighting & Fans Corp.
July 6, 2016
Page 2

 concluded that the process of obtaining the consents did not involve a solicitation within
the meaning of Exchange Act Rule 14a -1(l).

Action Four

Approval and Authorization to Change the Compan y’s Name, page 20

2. Please expand your disclosure to discuss the purpose for the proposed name change.
Please advise if the name change is in connection to a change in business or control.

Action Five

Approval and Authorization to Designate a Class of Convertible Preferred Stock, page 20

3. Please expand your disclosure to discuss the purpose for the designation of a class of
convertible preferred stock. Additionally, discuss any current plans for these shares once
designated, any potential dilution upon conversion and the terms of the design ation in the
body of the disclosure.

 In responding to our comments, please provide a written statement from the company
acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 staff comments or cha nges to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person unde r the federal securities laws of the United States.

Please  contact Emily C. Drazan, Staff Attorney  at (202) 551 -3208 , Celeste M. Murphy,
Legal Branch Chief at (202) 551 -3257 or me at (202) 551 -3810  with any questions.

Sincerely,

 /s/ Celest e M. Murphy for

Larry Spirgel
Assistant Director
AD Office 11 – Telecommunications

cc: Peter J. Gennuso, Esq.
 Thompson Hine LLP

CORRESP
1
filename1.htm

SAFETY QUICK LIGHTING & FANS CORP.

4400 North Point Parkway, Suite 154

Alpharetta, GA 30022

Tel: (770) 754-4711

Via Edgar

January 15, 2016

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:  Emily Drazen, Esq.

    Larry Spirgel, Assistant
Director

RE:   Safety
Quick Lighting & Fans Corp

    Registration Statement on Form S-1

    Filed January 11, 2016

    File No. 333-208959

Ladies and Gentlemen:

Safety Quick Lighting & Fans Corp. (the
“Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration
of effectiveness of the Company’s Registration Statement on Form S-1 filed with the Securities and Exchange Commission (the
“Commission”) on January 11, 2016 (the “Registration Statement”), so that such Registration Statement
will become effective as of 12:00 p.m. Eastern Standard Time, on January 20, 2016, or as soon thereafter as practicable.

On January 14, 2016, the Company’s filing
agent mistakenly filed a draft prospectus (based on the Registration Statement) under an incorrect registration number, instead
of the Company’s acceleration request, which should be disregarded.

In connection with our request, the Company
hereby acknowledges the following:

•  Should the Commission or the staff, acting pursuant to delegated authority, declare
the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•  The action of the Commission or the staff, acting pursuant to delegated authority,
in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of
the disclosure in the filing; and

•  The Company may not assert staff comments and the declaration of effectiveness as
a defense in any proceeding initiated by the Commission or any person under the federal laws of the United States.

Thank you in advance for your attention to
this matter. If you have any questions relating to any of the foregoing, please contact the undersigned, or Peter J. Gennuso,
Company Counsel, at (212) 908-3958.

Respectfully,

SAFETY QUICK LIGHTING & FANS CORP.

/s/ John P. Campi

Name:	John P. Campi

Title:	Chief Executive Officer

cc:  Rani Kohen, Chairman, Safety Quick Lighting & Fans Corp.

    Peter J. Gennuso, Esq.

Mail Stop 3720

January 12, 2016

Mr. John P. Campi
Chief Executive Office
Safety Quick Lighting & Fans Corp.
4400 North Point Parkway, Suite 154
Alpharetta, GA 30022

Re: Safety Quick Lighting & Fans Corp.
  Registration Statement on Form S-1
Filed  January 11, 2016
  File No.  333-208959

Dear Mr. Campi :

This is to advise you that we have not  reviewed and will not review your registration
statement .

We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Act of 193 3 and
all applicable Securities  Act rules require.   Since the company and its management are  in
possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

In the event you request acceleration of the effective date of the pending regist ration
statement , please provide  a written statement from the company acknowledging that:

 should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action wit h respect
to the filing;

 the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in th e filing; and

 the company may not assert staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

John P. Campi
Safety Quick Lighting & Fans Corp.
January 12, 2016
Page 2

Please refer to Rules 460 and 4 61 regarding requests for  acceleration .  We will consider a
written request for acceleration of the effective date of the registration statement as confirmation
of the fact that those requesting acceleration are aware of their respective responsibilities under
the Securities Act of 1933 and th e Securities Exchange Act of 1934 as they relate to the proposed
public offering of the registered securities .

Please  contact Emily C. Drazan, Staff Attorney  at (202) 551 -3208 with any questions.

Sincerely,

 /s/ Celeste M. Murphy for

Larry Spirgel
Assistant Director
AD Office 11 – Telecommunications

cc: Peter J. Gennuso, Esq.
 Thompson Hine LLP

CORRESP
1
filename1.htm

SAFETY QUICK LIGHTING & FANS CORP.

One Buckhead Plaza

3060 Peachtree Road, Suite 390

Atlanta, GA 30305

Tel: (770) 754-4711

Via Edgar

October 22, 2014

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Attention:
    Kathleen Krebs, Special Counsel

    Kate Beukenkamp, Attorney Adviser

    Emily Drazen, Esq.

    Larry Spirgel, Assistant Director

    Claire DeLabar, Senior Staff Accountant

    Terry French, Accountant Branch Chief

     Re:
    Safety Quick Lighting & Fans Corp.

    Post-Effective Registration Statement Amendment No. 3 to Form S-1

    Filed August 1, 2014, as amended August 5, 2014, September 22, 2014 and October 6, 2014

    File No. 333-197821

Ladies and Gentlemen:

Safety Quick Lighting & Fans Corp. (the
“Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration
of effectiveness of the Company’s Registration Statement on Form S-1 filed with the Securities and Exchange Commission (the
“Commission”) on August 1, 2014, as amended August 5, 2014, September 22, 2014 and October 6, 2014 (the “Registration
Statement”), so that such Registration Statement will become effective as of 3:00 p.m., Wednesday, October 22, 2014, or as
soon thereafter as practicable.

In connection with our request, the Company
hereby acknowledges the following:

 • Should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 • The action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy
of the disclosure in the filing; and

 • The Company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal laws of the United States.

Thank you in advance for your attention to
this matter. If you have any questions relating to any of the foregoing, please contact the undersigned, or Peter J. Gennuso, Company
Counsel, at (212) 908-3958.

Respectfully,

SAFETY QUICK LIGHTING & FANS CORP.

/s/ James R. Hills

Name:	James R. Hills

Title:	Chief Executive Officer

    cc:
    Rani Kohen, Chairman, Safety Quick Lighting & Fans Corp.

    Peter J. Gennuso, Esq.

CORRESP
1
filename1.htm

SAFETY QUICK LIGHTING & FANS CORP.

One Buckhead Plaza

3060 Peachtree Road, Suite 390

Atlanta, GA 30305

Tel: (770) 754-4711

Via Edgar

October 17, 2014

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Attention:
    Kathleen Krebs, Special Counsel

    Kate Beukenkamp, Attorney Adviser

    Emily Drazen, Esq.

    Larry Spirgel, Assistant Director

    Claire DeLabar, Senior Staff Accountant

    Terry French, Accountant Branch Chief

     Re:
    Safety Quick Lighting & Fans Corp.

    Registration Statement Amendment No. 3 to Form S-1

    Filed August 1, 2014, as amended August 5, 2014, September 22, 2014 and October 6, 2014

    File No. 333-197821

Ladies and Gentlemen:

Safety Quick Lighting & Fans Corp. (the
“Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration
of effectiveness of the Company’s Registration Statement on Form S-1 filed with the Securities and Exchange Commission (the
“Commission”) on August 1, 2014, as amended August 5, 2014, September 22, 2014 and October 6, 2014 (the “Registration
Statement”), so that such Registration Statement will become effective as of 5:00 p.m., Tuesday, October 21, 2014, or as
soon thereafter as practicable.

In connection with our request, the Company
hereby acknowledges the following:

 • Should the Commission or the staff, acting pursuant to delegated authority, declare the filing
effective, it does not foreclose the Commission from taking any action with respect to the filing;

 • The action of the Commission or the staff, acting pursuant to delegated authority, in declaring
the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure
in the filing; and

 • The Company may not assert staff comments and the declaration of effectiveness as a defense in
any proceeding initiated by the Commission or any person under the federal laws of the United States.

Thank you in advance for your attention to
this matter. If you have any questions relating to any of the foregoing, please contact the undersigned, or Peter J. Gennuso, Company
Counsel, at (212) 908-3958.

Respectfully,

SAFETY QUICK LIGHTING & FANS CORP.

/s/ James R. Hills

Name:	James R. Hills

Title:	Chief Executive Officer

    cc:
    Rani Kohen, Chairman, Safety Quick Lighting & Fans Corp.

    Peter J. Gennuso, Esq.

CORRESP
1
filename1.htm

SAFETY QUICK LIGHTING & FANS CORP.

One Buckhead Plaza

3060 Peachtree Road, Suite 390

Atlanta, GA 30305

Tel: (770) 754-4711

Via Edgar

October 17, 2014

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Attention:
    Kathleen Krebs, Special Counsel

    Kate Beukenkamp, Attorney Adviser

    Emily Drazen, Esq.

    Larry Spirgel, Assistant Director

    Claire DeLabar, Senior Staff Accountant

    Terry French, Accountant Branch Chief

     Re:
    Safety Quick Lighting & Fans Corp.

    Registration Statement Amendment No. 3 to Form S-1

    Filed August 1, 2014, as amended August 5, 2014, September 22, 2014 and October 6, 2014

    File No. 333-197821

Ladies and Gentlemen:

On behalf of Safety Quick Lighting & Fans
Corp. (the “Company”), we are writing to respond to the comment communicated to our counsel, Peter J. Gennuso, by Kate
Beukenkamp of the Securities and Exchange Commission (the “Commission”) on October 16, 2014 regarding the Company’s
Registration Statement on Form S-1 filed with the Commission on August 1, 2014, as amended August 5, 2014, September 22, 2014 and
October 6, 2014 (the “Registration Statement”).

The Company hereby confirms that, as of the
date hereof, there have been no material adverse effects on or results to the Company’s financial statements since the June
30, 2014 financial statements filed by the Company in the Registration Statement.

Thank you in advance for your attention to
this matter. If you have any questions relating to any of the foregoing, please contact the undersigned, or Peter J. Gennuso, Company
Counsel, at (212) 908-3958.

Respectfully,

SAFETY QUICK LIGHTING & FANS CORP.

/s/ James R. Hills

Name:	James R. Hills

Title:	Chief Executive Officer

    cc:
    Rani Kohen, Chairman, Safety Quick Lighting & Fans Corp.

    Peter J. Gennuso, Esq.

October 2, 2014

Via E -mail
Mr. James R. Hills
Chief Executive Officer
Safety Quick Lighting & Fan Corp.
One Buckhead Plaza
3060 Peachtree Road, Suite 390
Atlanta, GA 30305

Re: Safety Quick Lighting & Fan Corp.
Amendment No. 2 to Registration Statement on Form S-1
Filed September 22, 2014
  File No. 333-197821

Dear Mr. Hills :

We have reviewed your registration statement  and have the following comments.  In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.

Please respond to this letter by amending your registration statement and providing the
requested information .  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.

After reviewing any amendment to your registration statement and the information you
provide in response to these  comments, we may have  additional comments.

General

1. We have considered your response to comment 1 from our letter dated August 28, 2014.
Please tell us why you are registering all of the company’s outstanding common shares
and all shares underlying convertible and exchangeable securities.  For the shares being
registered that were not part of the notes and warrants offerings, tell us when and how the
shareholders received their shares.

James R. Hills
Safety Quick Lighting & Fan Corp.
October 2, 2014
Page 2

 Selling Shareholders, page 22

2. Please revis e the fourth paragraph to state that you have 35,500,000 shares outstanding as
of August 31, 2014, rather than 63,485,919 shares outstanding.

3. Please identify here and under “Principal Shareholders” on page 50 the shareholders who
have agreed to lock up th eir shares pursuant to the terms of a Lock -Up and Leak -Out
Agreement.  Disclose the aggregate number of shares locked -up and the date when the
lock-up ends.  Disclose the material terms of the Lock -Up and Leak -Out Agreement,
including that shareholders may  begin selling their shares prior to the end of the 24 -
month lock -up period upon the earlier of November 1, 2014, or the date of effectiveness
of this registration statement.  Explain that the ability to sell and amount of shares that
shareholders may sell  depends upon the then current trading price and trading volume of
the company’s shares.  Disclose these terms under “Lock -Up Agreements” on page 53.

You may contact Claire DeLabar, Senior Staff Accountant , at 202-551-3349 or Terry
French, Accountant Branch Chief,  at 202 -551-3828  if you have questions regarding comments
on the financial statements and related matters.  Please contact Kate Beukenkamp, Attorney -
Advisor, at 202-551-6971 or Kathleen Krebs, Special Counsel, at 202-551-3350  with any other
questions.

Sincerely,

 /s/ Kathleen Krebs, for

Larry Spirgel
Assistant Director

cc: Via E -mail
 Peter J. Gennuso, Esq.
Thompson Hine LLP

August 28, 2014

Via E -mail
Mr. James R. Hills
Chief Executive Officer
Safety Quick Lighting & Fan Corp.
One Buckhead Plaza
3060 Peachtree Road, Suite 390
Atlanta, GA 30305

Re: Safety Quick Lighting & Fan Corp.
Registration Statement on Form S-1
Filed August 1, 2014 , as amended August 5, 2014
  File No. 333-197821

Dear Mr. Hills :

We have reviewed your registration statement  and have the following comments.  In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.

Please respond to this letter by amending your registration statement and providing the
requested information .  If you do not believe our comments apply to your facts and
circumstanc es or do not believe an amendment is appropriate, please tell us why in your
response.

After reviewing any amendment to your registration statement and the information you
provide in response to these  comments, we may have  additional comments.

General

1. We note that you are registering for resale all of your 35,500,000 outstanding shares of
common stock as well as an additional 27,985,919 shares of common stock underlying
convertible and exchangeable securities.  Please provide your analysis of w hy the
offering is a true secondary offering and not an indirect offering by the company through
the selling shareholders to create a market in your shares.  Please note that, if the offering
is deemed to be an indirect primary offering, the selling shareh olders must be identified
as underwriters and the offering price of the shares must be fixed for the duration of the
offering.  Please refer to our Compliance and Disclosure Interpretations, Securities Act
Rules, Section 612.09, available on our website at
http://www.sec.gov/divisions/corpfin/cfguidance.shtml .

James R. Hills
Safety Quick Lighting & Fan Corp.
August 28, 2014
Page 2

 2. Please revise your disclosure throughout the registration statement to make clear whether
you intend to seek  quotation on the OTCBB.  On page 3 you state that you “intend to
have an application fi led on our behalf.”  However, on the prospectus cover page and
page 51 you state that you “have not made a decision to seek quotation on the O ver-the-
Counter Bulletin Board .”

Prospectus Cover Page

3. Please disclose the exercise and conversi on prices of the options, warrants and
convertible debt whose underlying shares you are registering.  Remove from the
prospectus cover page the potential proceeds you may receive upon exercise of the
options and warrants since the holders of these securiti es may never exercise them.

Prospectus Summary, page 1

4. Please disclose in the Prospectus Summary and Risk Factors that your auditors have
issued a going concern opinion, explaining what that means.

Our History, page 2

5. Please disclose the extent to whic h you have manufactured or sold any light fixtures or
ceiling fans incorporating your SQL technology.

The Offering, page 3

6. Please disclose on page 4 and under “Convertible Notes Offering” on page 20 the
material terms of the convertible notes and warrants issued in your notes offerings.  Also
disclose the principal amount of 12% and 15% Secured Convertible Promissory Notes
outstanding and the amount of net proceeds received by the company from the notes
offerings.

Management’s Discussion and Analysis of Fi nancial Condition and Results of Operations, page
26

7. In this section you discuss the License Agreement with General Electric Company
entered into in June 2011 as part of your new business model.  However, on page 27 you
discuss how revenues, for example, decreased to $0 in 2013 from $78,000 in 2012 as
attributed to the company’s reengineering of its business model to reflect a new business
direction.  Please reconcile these disclosures.

8. Please discuss the steps, timing and capital resources needed to imp lement your new
business model.

James R. Hills
Safety Quick Lighting & Fan Corp.
August 28, 2014
Page 3

Business, page 39

9. Please discuss the current status of your operations.  Discuss where you are in
implementing your new business model.

Overview, page 39

10. You state in this section that your socket and plug products can  support appliances up to
50 pounds.  However, on page F -40, for example, you state that your device can hold up
to 200 pounds.  Please reconcile and revise.

Intellectual Property, page 42

11. Please revise your disclosure to make clear whether the patents p ending in China and
India cover the same technology for patents issued in the U.S.  Additionally, it does not
appear that you have any operations in India.  Please explain why you have one issued
and one pending patent application in this country.

Financ ial statements

Note 5 – Debt, page F -21

12. Please expand the disclosure to clarify that the $120,000 of notes payable in default as of
December 31, 2013 is classified as a current liability.

Age of  Financial Statements

13. Update the financial statements and  other financial information in the filing to include the
interim period ended June 30, 2014.  Please refer to the guidance in Rule 8 -08 of
Regulation S -X.

We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the fili ng to be certain that the filing includes the information the Securities Act of 193 3 and
all applicable Securities  Act rules require.   Since the company and its management are in
possession of all facts relating to a company’s disclosure, they are responsi ble for the accuracy
and adequacy of the disclosures they have made.

Notwithstanding our comments, in the event you request acceleration of the effective date
of the pending regist ration statement please provide  a written statement from the company
ackn owledging that:

James R. Hills
Safety Quick Lighting & Fan Corp.
August 28, 2014
Page 4

  should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action with respect
to the filing;
 the action of the Commission or the staff, a cting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

 the company may not assert staff comments and the decla ration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

Please refer to Rules 460 and 461 regarding requests for  acceleration .  We will consider a
written re quest for acceleration of the effective date of the registration statement as confirmation
of the fact that those requesting acceleration are aware of their respective responsibilities under
the Securities Act of 1933 and the Securities Exchange Act of 193 4 as they relate to the proposed
public offering of the securities specified in the above registration statement.  Please allow
adequate time  for us to review any amendment prior to the requested effective date of the
registration statement.

You may contact Claire DeLabar, Senior Staff Accountant , at 202-551-3349 or Terry
French, Accountant Branch Chief,  at 202 -551-3828  if you have questions regarding comments
on the financial statements and related matters.  Please contact Kate Beukenkamp, Attorney -
Advisor, at 202-551-6971 or Kathleen Krebs, Special Counsel, at 202-551-3350  with any other
questions.

Sincerely,

 /s/ Kathleen Krebs, for

Larry Spirgel
Assistant Director

cc: Via E -mail
 Peter J. Gennuso, Esq.
Thompson Hine LLP