SUPER VISION INTERNATIONAL, INC.
April 3, 2007
BY FACSIMILE (202-772-9368)
AND ELECTRONIC FORMAT
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Matt Franker, Staff Attorney
Mail Stop: 7010
Re: | Super Vision International, Inc. |
Registration Statement on Form S-3
Commission File No. 333-140286
Request of Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 of the Commission’s Rules and Regulations under the Securities Act of 1933, as amended, Super Vision International, Inc., hereby requests an acceleration of the effective date of the above referenced Registration Statement. It is requested that the Registration Statement become effective on April 6, 2007 at 10:00 A.M. e.d.t., or as soon thereafter as possible.
Super Vision International, Inc. | ||
By: | /s/ Michael A. Bauer | |
Michael A. Bauer, President & Chief Executive Officer |