0001296205-18-000068.txt : 20181221 0001296205-18-000068.hdr.sgml : 20181221 20181119132001 ACCESSION NUMBER: 0001296205-18-000068 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ZAGG Inc CENTRAL INDEX KEY: 0001296205 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-MISCELLANEOUS RETAIL [5900] IRS NUMBER: 202559624 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3855 S 500 W. STREET 2: SUITE J CITY: SALT LAKE CITY STATE: UT ZIP: 84115 BUSINESS PHONE: 801-263-0699 MAIL ADDRESS: STREET 1: 3855 S 500 W. STREET 2: SUITE J CITY: SALT LAKE CITY STATE: UT ZIP: 84115 FORMER COMPANY: FORMER CONFORMED NAME: Zagg INC DATE OF NAME CHANGE: 20070301 FORMER COMPANY: FORMER CONFORMED NAME: Amerasia Khan Enterprises Ltd. DATE OF NAME CHANGE: 20040701 CORRESP 1 filename1.htm Document

November 19, 2018

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F. Street N.E.
Washington, D.C. 20549
Attn: Mara L. Ransom

Re:
ZAGG Inc
Registration Statement on Form S-3
File No. 333-228262

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, ZAGG Inc (the “Registrant”) respectfully requests that the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-228262) filed with the U.S. Securities and Exchange Commission (the “Commission”) on November 8, 2018 be accelerated so that it may become effective at 5:00 p.m. (EST) on Wednesday, November 21, 2018, or as soon thereafter as practicable.
The Registrant also requests that it be notified of such effectiveness by a telephone call to its outside counsel, Jeffrey M. Jones, of the law firm Durham Jones & Pinegar, P.C., at (801) 415-3000, and that a copy of the written order from the Commission verifying the effective time and date of such Registration Statement be sent to its outside counsel via facsimile at (801) 415-3500 or by email at jjones@djplaw.com.

Sincerely,

ZAGG Inc

/s/ BRADLEY J. HOLIDAY
Bradley J. Holiday
Chief Financial Officer