TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 23, 2020 Darren Mercer President and Chief Executive Officer MICT, Inc. 28 West Grand Avenue, Suite 3 Montvale, NJ 07645 Re: MICT, Inc. Registration Statement on Form S-3 Filed December 18, 2020 File No. 333-251483 Dear Mr. Mercer: 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 Thomas Jones at 202-551-3602 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Richard I. Anslow, Esq.