July 8, 2014
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-7553
Attention: Mr. Daniel F. Duchovny
| | Re: | | Forward Industries, Inc. |
| | | | Soliciting Materials filed pursuant to Rule 14a-12 by Terence Bernard Wise, Howard Morgan, Michael Luetkemeyer, Eric Freitag, Sangita Shah, N. Scott Fine, and Darryl Keys |
| | | | Filed July 1, 2014 |
| | | | File No. 001-34780 |
Dear Mr. Duchovny:
In response to the request of the staff of the Securities and Exchange Commission (the "Commission") set forth in the staff's letter dated July 2, 2014, I hereby acknowledge that:
| | a) | I am responsible for the adequacy and accuracy of the disclosure in the filing; |
| | b) | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| | c) | I may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | Very truly yours, | |
| | | |
| | | |
| | | |
| | | |
| | /s/ Darryl Keys | |
| | Participant | |
July 6, 2014
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-7553
Attention: Mr. Daniel F. Duchovny
| | Re: | | Forward Industries, Inc. |
| | | | Soliciting Materials filed pursuant to Rule 14a-12 by Terence Bernard Wise, Howard Morgan, Michael Luetkemeyer, Eric Freitag, Sangita Shah, N. Scott Fine, and Darryl Keys |
| | | | Filed July 1, 2014 |
| | | | File No. 001-34780 |
Dear Mr. Duchovny:
In response to the request of the staff of the Securities and Exchange Commission (the "Commission") set forth in the staff's letter dated July 2, 2014, I hereby acknowledge that:
| | a) | I am responsible for the adequacy and accuracy of the disclosure in the filing; |
| | b) | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| | c) | I may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | Very truly yours, | |
| | | |
| | | |
| | | |
| | | |
| | /s/ Sangita Shah | |
| | Participant | |
July 7, 2014
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-7553
Attention: Mr. Daniel F. Duchovny
| | Re: | | Forward Industries, Inc. |
| | | | Soliciting Materials filed pursuant to Rule 14a-12 by Terence Bernard Wise, Howard Morgan, Michael Luetkemeyer, Eric Freitag, Sangita Shah, N. Scott Fine, and Darryl Keys |
| | | | Filed July 1, 2014 |
| | | | File No. 001-34780 |
Dear Mr. Duchovny:
In response to the request of the staff of the Securities and Exchange Commission (the "Commission") set forth in the staff's letter dated July 2, 2014, I hereby acknowledge that:
| | a) | I am responsible for the adequacy and accuracy of the disclosure in the filing; |
| | b) | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| | c) | I may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | Very truly yours, | |
| | | |
| | | |
| | | |
| | | |
| | /s/ Howard Morgan | |
| | Participant | |
July 7, 2014
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-7553
Attention: Mr. Daniel F. Duchovny
| | Re: | | Forward Industries, Inc. |
| | | | Soliciting Materials filed pursuant to Rule 14a-12 by Terence Bernard Wise, Howard Morgan, Michael Luetkemeyer, Eric Freitag, Sangita Shah, N. Scott Fine, and Darryl Keys |
| | | | Filed July 1, 2014 |
| | | | File No. 001-34780 |
Dear Mr. Duchovny:
In response to the request of the staff of the Securities and Exchange Commission (the "Commission") set forth in the staff's letter dated July 2, 2014, I hereby acknowledge that:
| | a) | I am responsible for the adequacy and accuracy of the disclosure in the filing; |
| | b) | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| | c) | I may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | Very truly yours, | |
| | | |
| | | |
| | | |
| | | |
| | /s/ Michael Luetkemeyer | |
| | Participant | |
July 7, 2014
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-7553
Attention: Mr. Daniel F. Duchovny
| | Re: | | Forward Industries, Inc. |
| | | | Soliciting Materials filed pursuant to Rule 14a-12 by Terence Bernard Wise, Howard Morgan, Michael Luetkemeyer, Eric Freitag, Sangita Shah, N. Scott Fine, and Darryl Keys |
| | | | Filed July 1, 2014 |
| | | | File No. 001-34780 |
Dear Mr. Duchovny:
In response to the request of the staff of the Securities and Exchange Commission (the "Commission") set forth in the staff's letter dated July 2, 2014, I hereby acknowledge that:
| | a) | I am responsible for the adequacy and accuracy of the disclosure in the filing; |
| | b) | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| | c) | I may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | Very truly yours, | |
| | | |
| | | |
| | | |
| | | |
| | /s/ Eric Freitag | |
| | Participant | |
July __, 2014
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-7553
Attention: Mr. Daniel F. Duchovny
| | Re: | | Forward Industries, Inc. |
| | | | Soliciting Materials filed pursuant to Rule 14a-12 by Terence Bernard Wise, Howard Morgan, Michael Luetkemeyer, Eric Freitag, Sangita Shah, N. Scott Fine, and Darryl Keys |
| | | | Filed July 1, 2014 |
| | | | File No. 001-34780 |
Dear Mr. Duchovny:
In response to the request of the staff of the Securities and Exchange Commission (the "Commission") set forth in the staff's letter dated July 2, 2014, I hereby acknowledge that:
| | a) | I am responsible for the adequacy and accuracy of the disclosure in the filing; |
| | b) | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| | c) | I may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | Very truly yours, | |
| | | |
| | | |
| | | |
| | | |
| | /s/ N. Scott Fine | |
| | Participant | |
July __, 2014
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-7553
Attention: Mr. Daniel F. Duchovny
| | Re: | | Forward Industries, Inc. |
| | | | Soliciting Materials filed pursuant to Rule 14a-12 by Terence Bernard Wise, Howard Morgan, Michael Luetkemeyer, Eric Freitag, Sangita Shah, N. Scott Fine, and Darryl Keys |
| | | | Filed July 1, 2014 |
| | | | File No. 001-34780 |
Dear Mr. Duchovny:
In response to the request of the staff of the Securities and Exchange Commission (the "Commission") set forth in the staff's letter dated July 2, 2014, I hereby acknowledge that:
| | a) | I am responsible for the adequacy and accuracy of the disclosure in the filing; |
| | b) | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| | c) | I may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | Very truly yours, | |
| | | |
| | | |
| | | |
| | | |
| | /s/ Terence Bernard Wise | |
| | Participant | |
