0001493152-20-015033.txt : 20200916 0001493152-20-015033.hdr.sgml : 20200916 20200810080010 ACCESSION NUMBER: 0001493152-20-015033 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200810 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AYRO, Inc. CENTRAL INDEX KEY: 0001086745 STANDARD INDUSTRIAL CLASSIFICATION: COMMUNICATION SERVICES, NEC [4899] IRS NUMBER: 980204758 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 900 E. OLD SETTLERS BOULEVARD, SUITE 100 CITY: ROUND ROCK STATE: TX ZIP: 78664 BUSINESS PHONE: 512-994-4917 MAIL ADDRESS: STREET 1: 900 E. OLD SETTLERS BOULEVARD, SUITE 100 CITY: ROUND ROCK STATE: TX ZIP: 78664 FORMER COMPANY: FORMER CONFORMED NAME: DropCar, Inc. DATE OF NAME CHANGE: 20180201 FORMER COMPANY: FORMER CONFORMED NAME: WPCS INTERNATIONAL INC DATE OF NAME CHANGE: 20020612 FORMER COMPANY: FORMER CONFORMED NAME: PHOENIX STAR VENTURES INC DATE OF NAME CHANGE: 20010424 CORRESP 1 filename1.htm

AYRO, Inc.

900 E. Old Settlers Boulevard, Suite 100

Round Rock, Texas 78664

August 10, 2020

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

Attention: Edwin Kim

Re:	AYRO, Inc.
	Registration Statement on Form S-3
	Filed on August 3, 2020
	File No. 333-240314 (the “*Registration Statement*”)
	Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, AYRO, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 5:00 p.m., Eastern Time, on August 11, 2020, or as soon thereafter as practicable.

Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Matthew L. Fry, Esq. at (214) 651-5443.

	Very truly yours,

	AYRO, INC.

	By:	/s/ Curtis Smith
		Curtis Smith Chief Financial Officer

cc:	Rick A. Werner, Esq., Haynes and Boone, LLP
	Matthew L. Fry, Esq., Haynes and Boone, LLP