SOBR Safe, Inc.

6400 S. Fiddlers Green Circle, Suite 1400

Greenwood Village, Colorado 80111

 

April 19, 2023

 

VIA EDGAR

 

U.S. Securities & Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attn: Gregory Herbers

 

 

Re:

SOBR Safe, Inc.

 

 

Registration Statement on Form S-1

 

 

File No. 333-271247

Request for Acceleration

 

Ladies and Gentlemen:

 

In accordance with Rule 461 of the Securities Act of 1933, as amended, SOBR Safe, Inc. hereby respectfully requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at 5 p.m. Eastern Time on Friday, April 21, 2023, or as soon thereafter as possible.

 

* * * *

 

Very Truly Yours,

 

Sincerely,

 

SOBR Safe, Inc.

 

 

 

/s/ David Gandini

 

David Gandini

 

Chief Executive Officer