![](https://capedge.com/proxy/CORRESP/0001493152-20-017468/image_001.jpg)
24980 N. 83rd Avenue, Ste. 100
Peoria, AZ 85383
(866) 370-3835
September 9, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F. Street, N.E.
Washington, DC 20549
Attn: Jeff Kauten
Re: | Taronis Fuels, Inc. |
| Registration Statement on Form S-1 (File No. 333-248517) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Taronis Fuels, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-referenced registration statement on Form S-1 filed by the Company be accelerated so that it will be declared effective at 3:00 p.m., Eastern Time, on September 9, 2020, or as soon as practicable thereafter.
| Very truly yours, |
| |
| Taronis Fuels, Inc. |
| |
| /s/ Tyler B. Wilson |
| Tyler B. Wilson, Esq. |
| Chief Financial Officer & General Counsel |