0001607062-22-000440.txt : 20220809 0001607062-22-000440.hdr.sgml : 20220809 20220708155543 ACCESSION NUMBER: 0001607062-22-000440 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220708 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Applied UV, Inc. CENTRAL INDEX KEY: 0001811109 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC LIGHTING & WIRING EQUIPMENT [3640] IRS NUMBER: 844373308 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 150 N. MACQUESTEN PKWY CITY: MOUNT VERNON STATE: NY ZIP: 10550 BUSINESS PHONE: 9292073751 MAIL ADDRESS: STREET 1: 150 N. MACQUESTEN PKWY CITY: MOUNT VERNON STATE: NY ZIP: 10550 CORRESP 1 filename1.htm

Applied UV, Inc.

150 N. Macquesten Parkway

Mount Vernon, NY 10550

July 8, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Alex King

Re: Applied UV, Inc.

Registration Statement on Form S-3

File No. 333-266015

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the Company’s above-referenced Registration Statement be accelerated so that the same will become effective at 4:01 P.M. (EDT) on Tuesday, July 12, 2022, or as soon thereafter as is practicable..

If you have any questions regarding this request, please contact Jeffrey Wofford of Carmel, Milazzo & Feil LLP at (646) 876-0618

	Very Truly Yours,

	By:	/s/ Max Munn
	Name: Max Munn
	Title: President

cc: Jeffrey Wofford, Carmel, Milazzo & Feil LLP