0001185185-16-003534.txt : 20160229 0001185185-16-003534.hdr.sgml : 20160229 20160127101051 ACCESSION NUMBER: 0001185185-16-003534 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20160127 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COPsync, Inc. CENTRAL INDEX KEY: 0001383154 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER COMMUNICATIONS EQUIPMENT [3576] IRS NUMBER: 980513637 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P.O. BOX 802108 CITY: DALLAS STATE: TX ZIP: 75380-2108 BUSINESS PHONE: 972-865-6192 MAIL ADDRESS: STREET 1: P.O. BOX 802108 CITY: DALLAS STATE: TX ZIP: 75380-2108 FORMER COMPANY: FORMER CONFORMED NAME: GLOBAL ADVANCE CORP DATE OF NAME CHANGE: 20061208 CORRESP 1 filename1.htm copsync-corresp012616.htm
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January 27, 2016

VIA EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeff N. Kauten

Re:      COPsync, Inc.
Registration Statement on Form S-1
File No. 333-208645
 
Ladies and Gentlemen:
 
In accordance with Rule 461 under the Securities Act of 1933, as amended, COPsync, Inc. (the “Registrant”), hereby requests that the effective date of such Registration Statement on Form S-1 filed by the Registrant with the U. S. Securities and Exchange Commission (the “Commission”), be accelerated so that the same may become effective at 4:00 p.m. on Thursday, January 28, 2016, or as soon thereafter as practicable.

In addition, the Registrant hereby acknowledges that:

 
·
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;
 
 
·
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
 
·
the Registrant 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.
 
If you have any questions or comments, please contact the undersigned at (972) 865-6192, or Alexander McClean of Harter Secrest & Emery LLP at (585) 232-6500.
 
 
   
Very truly yours,
 
       
   
COPsync, Inc.
 
       
 
By:
 /s/ Barry W. Wilson
 
   
Barry W. Wilson
 
   
Chief Financial Officer
 
       



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