0001213900-21-002804.txt : 20210219 0001213900-21-002804.hdr.sgml : 20210219 20210119151301 ACCESSION NUMBER: 0001213900-21-002804 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ComSovereign Holding Corp. CENTRAL INDEX KEY: 0001178727 STANDARD INDUSTRIAL CLASSIFICATION: AIRCRAFT [3721] IRS NUMBER: 465538504 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5000 QUORUM DRIVE, SUITE 400 CITY: DALLAS STATE: TX ZIP: 75254 BUSINESS PHONE: 904-834-4400 MAIL ADDRESS: STREET 1: 5000 QUORUM DRIVE, SUITE 400 CITY: DALLAS STATE: TX ZIP: 75254 FORMER COMPANY: FORMER CONFORMED NAME: ComSovereign Holding Corp DATE OF NAME CHANGE: 20191210 FORMER COMPANY: FORMER CONFORMED NAME: DRONE AVIATION HOLDING CORP. DATE OF NAME CHANGE: 20140508 FORMER COMPANY: FORMER CONFORMED NAME: MACROSOLVE INC DATE OF NAME CHANGE: 20020725 CORRESP 1 filename1.htm

ERIC M. HELLIGE

Partner

DIRECT TEL: 212-326-0846

FAX: 212-326-0806

ehellige@pryorcashman.com

January 19, 2021

VIA EDGAR

Ms. Beverly Singleton

Ms. Melissa Raminpour

Ms. Erin Purnell

Mr. Geoffrey Kruczek

Securities and Exchange Commission

Division of Corporate Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

	Re:	ComSovereign Holding Corp.
		Registration Statement on Form S-1
		File No. 333-248490

Ladies and Gentlemen:

Confirming my e-mail correspondence earlier today with Ms. Erin Purnell of the Staff, on behalf of ComSoverign Holding Corp. (the “Company”), and with reference to the above-referenced Registration Statement on Form S-1 (the “Form S-1”), the Company hereby withdraws its acceleration request, dated January 15, 2021 in which the Company requested acceleration of the effectiveness of the Form S-1 at 4:00 p.m., New York City time, on January 19, 2021, or as soon thereafter as practicable.

If the Staff has any questions with respect to the foregoing, please contact the undersigned at (212) 326-0846.

	Very truly yours,

	/s/ Eric M. Hellige
	Eric M. Hellige

cc: Mr. Daniel L. Hodges

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