August 30, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: | ToughBuilt Industries, Inc. (the “Company”) | |
Registration Statement on Form S-3 | ||
File No. 333-274189 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 p.m., Eastern time on Friday, September 1, 2023, or as soon thereafter as is practicable.
Very truly yours, | ||
TOUGHBUILT INDUSTRIES, INC. | ||
By: | /s/ Michael Panosian | |
Name: | Michael Panosian | |
Title: | Chief Executive Officer |
8669 Research DR
Irvine, Ca 92618
p: 800 288 4659
f: 800 604 3259