US Lighting Group, Inc.
September 13, 2023
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
Attn: Sarah Sidwell
| Re: | US Lighting Group, Inc. |
| Registration Statement on Form S-1 | |
| Filed on September 1, 2023 | |
| File No. 333-274300 | |
| Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, US Lighting Group, Inc. hereby requests that the effective date of the above-captioned Registration Statement on Form S-1 be accelerated to 5:00 PM ET, on Friday, September 15, 2023, or as soon thereafter as may be practicable.
Please do not hesitate to contact our legal counsel, Christopher J. Hubbert, at 216-736-7215 or CJH@KJK.com, if you have any questions or would like additional information regarding this matter.
Sincerely,
US Lighting Group, Inc.
/s/ Anthony R. Corpora
By Anthony R. Corpora, Chief Executive Officer
cc: Christopher J. Hubbert, KJK