0001493152-20-015202.txt : 20200916 0001493152-20-015202.hdr.sgml : 20200916 20200811105140 ACCESSION NUMBER: 0001493152-20-015202 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200811 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

August 11, 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

Withdrawal of Request for Acceleration

Dear Mr. Kim:

We hereby withdraw until further notice the request for acceleration of effectiveness of our Registration Statement on Form S-3 (File No. 333-240314), per our letter dated Monday, August 10, 2020.

Should any member of the staff of the Securities and Exchange 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