Iveda Solutions, Inc.
1201 S. Alma School Road
Suite 8500
Mesa, Arizona 85210
May 7, 2015
VIA EDGAR
Securities and Exchange Commission
Mail Stop 3561
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Matthew Crispino
| Re: | Iveda Solutions, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-202787 |
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Iveda Solutions, Inc. (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement be accelerated to 4:00 p.m., Eastern time, on Monday, May 11, 2015, or as soon as practicable thereafter.
The Company acknowledges that (1) should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and (3) 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.
[Signature Page Follows]
| Very truly yours, | ||
| IVEDA SOLUTIONS, INC. | ||
| By: | /s/ Robert J. Brilon | |
| Name: | Robert J. Brilon | |
| Title: | President and Chief Financial Officer | |
