SOBR Safe, Inc.
6400 S. Fiddlers Green Circle, Suite 525
Greenwood Village, Colorado 80111
May 12, 2022
Via Edgar
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Gregory Herbers
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| Re: | SOBR Safe, Inc. Registration Statement on Form S-1 File No. 333-262665 Request for Acceleration |
Dear Mr. Herbers:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), SOBR Safe, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-262665) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 5:00 PM, Eastern time, on Thursday, May 12, 2022, or as soon as thereafter as is practicable.
In connection with this request, the Company acknowledges to the Securities and Exchange Commission (the “Commission”) that:
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| · | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
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| · | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
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| · | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please feel free to direct any questions or comments concerning this request to Craig V. Butler, Esq. at the Law Offices of Craig V. Butler at (949) 484-5667.
| Sincerely,
SOBR Safe, Inc. | |||
| /s/ David Gandini | |||
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| By: | David Gandini | |
| Its: | Chief Executive Officer | ||