0001575872-23-000984.txt : 20230720 0001575872-23-000984.hdr.sgml : 20230720 20230616163258 ACCESSION NUMBER: 0001575872-23-000984 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230616 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Toughbuilt Industries, Inc CENTRAL INDEX KEY: 0001668370 STANDARD INDUSTRIAL CLASSIFICATION: CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420] IRS NUMBER: 460820877 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8669 RESEARCH DRIVE CITY: IRVINE STATE: CA ZIP: 92618 BUSINESS PHONE: (949) 528-3100 MAIL ADDRESS: STREET 1: 8669 RESEARCH DRIVE CITY: IRVINE STATE: CA ZIP: 92618 CORRESP 1 filename1.htm

June 16, 2023

VIA FACSIMILE AND EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

Re:

ToughBuilt Industries, Inc.

Registration Statement on Form S-1 (Registration No. 333-271181) -

Concurrence in Acceleration Request

Ladies and Gentlemen:

H.C. Wainwright & Co., LLC (“Wainwright”), solely acting as placement agent on a best efforts basis in an offering pursuant to the registration statement on Form S-1 (333-271181) (the “Registration Statement”), hereby concurs in the request by ToughBuilt Industries, Inc. that the effective date of the above-referenced registration statement be accelerated to 9:00 A.M. (Eastern Time), or as soon as practicable thereafter, on June 21, 2023, pursuant to Rule 461 under the Securities Act. Wainwright affirms that it is aware of its obligations under the Securities Act as they pertain to the best efforts offering pursuant to the Registration Statement.

Securities and Exchange Commission

June 16, 2023
Page 2

	Very truly yours,

	H.C. WAINWRIGHT & CO., LLC

	By:	/s/ Edward D. Silvera
	Name:	Edward D. Silvera
	Title:	Chief Operating Officer