VIA EDGAR
February 12, 2018
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | InfoSonics Corporation |
Registration Statement on FormS-4
Filed February 9, 2018
FileNo. 333-220525
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, InfoSonics Corporation hereby requests that the effective date of the above-captioned Registration Statement on FormS-4 be accelerated so that it becomes effective at 4:00 p.m., Eastern Time, on February 12, 2018, or as soon thereafter as practicable.
Please call David Katz of Perkins Coie LLP at (310)788-3268 to confirm the effectiveness of the Registration Statement or with any questions.
| Respectfully submitted, | ||
| INFOSONICS CORPORATION | ||
| By: | /s/ Vernon A. LoForti | |
| Vernon A. LoForti | ||
| Vice President, Chief Legal Officer and Corporate Secretary | ||
| cc: | David Katz (Perkins Coie LLP) |
