0001213900-21-003276.txt : 20210219 0001213900-21-003276.hdr.sgml : 20210219 20210120190212 ACCESSION NUMBER: 0001213900-21-003276 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210120 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

January 20, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Ms. Erin Purnell

Re:	ComSovereign Holding Corp.
	Registration Statement on Form S-1
	Filed January 14, 2021
	File No. 333-248490

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Kingswood Capital Markets, division of Benchmark Investments, Inc., as representative of the several underwriters, hereby joins ComSovereign Holding Corp. (the “Company”) in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-248490) (the “Registration Statement”) to become effective on Thursday, January 21, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Pryor Cashman LLP, request by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Act, we wish to advise you that copies of the Company’s Preliminary Prospectus, dated January 14, 2021, were furnished to one prospective underwriter and distributed by the underwriter approximately as follows through the date hereof: 300+ copies to prospective underwriters, institutional investors, dealers and others.

The undersigned advises that it has complied and will continue to comply, and that it has been informed by the participating underwriters and dealers that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.


	Very truly yours,

	KINGSWOOD CAPITAL MARKETS,
	a division of Benchmark Investments, Inc.

	By:	/s/ Sam Fleischman
	Name:	Sam Fleischman
	Title:	Supervisory Principal