TOUGHBUILT INDUSTRIES, INC.
8669 Research Drive
Irvine, CA 92618
Telephone: (949) 528-3100
June 16, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | ToughBuilt Industries, Inc. Registration Statement on Form S-1 (File No. 333-271181) Acceleration Request |
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 above-referenced Registration Statement be accelerated so that the same will become effective at 9:00 A.M. (Eastern Time) on Wednesday, June 21, 2023 , or as soon thereafter as is practicable.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Carmel, Milazzo & Feil LLP by calling Philip Magri, Esq. at (954) 303-8027. If you have any questions regarding this request, please contact Philip Magri.
| Very truly yours, | |||
| By: | /s/ Michael Panosian | ||
| Name: | Michael Panosian | ||
| Title: | Chief Executive Officer (Principal Executive Officer) | ||
