Strong Global Entertainment, Inc.
5960 Fairview Road, Suite 275
Charlotte, NC 28210
VIA EDGAR
May 11, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Strong Global Entertainment, Inc. (the “Company”) | |
| Registration Statement on Form S-1 | ||
| File No. 333-264165 | ||
| Registration Statement on Form 8-A | ||
| File No. 001-41688 |
Ladies and Gentlemen:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness of the above-referenced registration statements (the “Registration Statements”) so as to become effective as of 5:00 pm on Monday, May 15, 2023, or as soon thereafter as practicable. Once the Registration Statements have been declared effective, please confirm orally that event with our counsel, Loeb & Loeb LLP, by calling Norwood P. Beveridge at (212) 407-4970. By separate letter, the representative of the underwriters for the issuance of the securities being registered joins the request for the acceleration of the effectiveness of the Registration Statement on Form S-1 (File No. 333-264165).
| Sincerely, | ||
| Strong Global Entertainment, Inc. | ||
| By: | /s/ Mark D. Roberson | |
| Name: | Mark D. Roberson | |
| Title: | Chief Executive Officer | |
