TOUGHBUILT INDUSTIES, INC.
25371 Commercentre Drive, Suite 200
Lake Forest, CA 92630
(949) 528-3100
December 15, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | ToughBuilt Industries, Inc. (the “Company”) | |
| Pre-Effective Amendment No. 1 to Registration Statement on Form S-3 | ||
| File No. 333-251185 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the Company’s above-referenced Registration Statement, as amended, be accelerated so that the same will become effective at 4:00 P.M. (EST) on Wednesday, December 16, 2020, or as soon thereafter as is practicable.
| Very truly yours, | ||
| TOUGHBUILT INDUSTRIES, INC. | ||
| By: | /s/ Michael Panosian | |
| Name: | Michael Panosian | |
| Title: | Chief Executive Officer | |
