0001493152-20-004152.txt : 20200416 0001493152-20-004152.hdr.sgml : 20200416 20200317161428 ACCESSION NUMBER: 0001493152-20-004152 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200317 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMMO, INC. CENTRAL INDEX KEY: 0001015383 STANDARD INDUSTRIAL CLASSIFICATION: ORDNANCE & ACCESSORIES, (NO VEHICLES/GUIDED MISSILES) [3480] IRS NUMBER: 300957912 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6401 E. THOMAS ROAD, #106 CITY: SCOTTSDALE STATE: AZ ZIP: 85251 BUSINESS PHONE: 480-947-0001 MAIL ADDRESS: STREET 1: 6401 E. THOMAS ROAD, #106 CITY: SCOTTSDALE STATE: AZ ZIP: 85251 FORMER COMPANY: FORMER CONFORMED NAME: RETROSPETTIVA INC DATE OF NAME CHANGE: 19970602 CORRESP 1 filename1.htm

AMMO, Inc.

7681 East Gray Road

Scottsdale, AZ 85260

March 17, 2020

VIA EDGAR

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

	Re:	AMMO, Inc
		Registration Statement on Form S-1/A
		File No. 333-236888

Ladies and Gentlemen:

In accordance with Rule 461 of the Securities Act of 1933, as amended, AMMO, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at 10:00 a.m. Eastern Time on Thursday, March 19, 2020, or as soon thereafter as possible.

* * * *

Very Truly Yours,

AMMO, Inc.

/s/ Fred W. Wagenhals
Fred W. Wagenhals
President and Chief Executive Officer