October 11, 2018
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | GrowLife, Inc. |
| Registration Statement on Form S-1 | |
| Initially filed August 31, 2018, as amended | |
| File No. 333-227171 and 333-211255 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, GrowLife, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-227171and 333-211255) as amended (the “Registration Statement”), so that it may become effective at 9:00 a.m., Eastern Time, on Monday, October 15, 2018, or as soon as practicable thereafter.
The Company requests the Commission confirm the effective date and time of the Registration Statement to Jessica M. Lockett of Horwitz + Armstrong, A Professional Law Corporation, counsel to the Company, by telephone at (949)-540-6540.
| Respectfully Submitted, | ||
| GROWLIFE, INC. | ||
| By: | /s/ Marco Hegyi | |
| Name: Marco Hegyi | ||
| Title: Chief Executive Officer | ||
cc: Jessica M. Lockett (Horwitz + Armstrong, A Prof. Law Corp.)
5400 Carillon Point
Kirkland, WA 98033
(866) 781-5559