CORRESP 1 filename1.htm

 

 

October 5, 2022

 

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Attention: Mr. Joe McCann

 

Re: CEA Industries Inc.

Registration Statement on Form S-1, File No. 333- 267561

REQUEST FOR ACCELERATION OF EFFECTIVENESS

 

Requested Date: October 10, 2022

Requested Time: 4:30 pm, Eastern Time

 

Ladies and Gentlemen:

 

CEA Industries Inc (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333- 267561) be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it will be declared and become effective at 4:30 p.m. Eastern time on October 10, 2022, or as soon thereafter as possible.

 

Please contact our counsel, Andrew D. Hudders or Carl Van Demark of Golenbock Eiseman Assor Bell & Peskoe LLP, on (212) 907-7349 or (212) 907-7366, respectively, with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Hudders or Mr. Van Demark by telephone when this request for acceleration has been granted.

 

Sincerely yours,  
   
/s/ Ian Patel  
Ian Patel  
Chief Financial Officer