TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 27, 2022 Michael Bond Chief Financial Officer Vislink Technologies, Inc. 350 Clark Drive , Suite 125 Mt. Olive , NJ 07828 Re: Vislink Technologies, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 File No. 001-35988 Dear Mr. Bond: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing