TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 11, 2020 Carleton M. Miller Chief Executive Officer Vislink Technologies, Inc. 101 Bilby Road, Suite 15, Bldg. 2 Hackettstown, NJ 07840 Re: Vislink Technologies, Inc. Registration Statement on Form S-3 Filed May 5, 2020 File No. 333-238013 Dear Mr. Miller: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action, or absence of action by the staff. Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Scott M. Miller, Esq.