February 12, 2024
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”) | |
| Registration Statement on Form S-1 | ||
| File No. 333-276008 |
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 be accelerated so that the same will become effective at 1:00 p.m., Eastern time, on Tuesday, February 13, 2024, or as soon thereafter as is practicable.
| Very truly yours, | ||
| TOUGHBUILT INDUSTRIES, INC. | ||
| By: | /s/ Michael Panosian | |
| Name: | Michael Panosian | |
| Title: | Chief Executive Officer | |
8669 RESEARCH DR
IRVINE, CA 92618
P: 800 288 4659
F: 800 604 3259