Via EDGAR
December 23, 2014
Matthew Crispino, Staff Attorney
Securities and Exchange Agreement
Division of Corporate Finance
Washington, D.C. 20549
Re: | Surna, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2013 | |
Filed April 15, 2014 | |
Form 10-Q for the Quarterly Period Ended September 30, 2014 | |
Filed November 19, 2014 | |
Form 8-K | |
Filed March 25, 2014 | |
File No. 000-54286 |
Dear Mr. Crispino,
Pursuant to my message left with you on December 19, 2014 and my phone conversation with Staff Attorney Mitchell Austin today, please be advised that we request through and including January 14, 2015 to respond to the above referenced comment letter. If you have any questions please email or call at your convenience.
Best Regards,
/s/ Tae Darnell | |
Tae Darnell | |
Vice President and General Counsel |