CORRESP 1 filename1.htm

DARKPULSE, INC.

 

1345 Ave of the Americas

2ndFloor

New York, NY 10105

 

December 8, 2021

 

VIA EDGAR

 

Division of Corporation Finance

Office of Technology

Securities and Exchange Commission

Washington, DC 20549

 

Attention: Mr. Austin

 

  Re:

DarkPulse

Registration Statement on Form S-1

Filed December 1, 2021

File No. 333-261453

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, on behalf of DarkPulse, Inc., a Delaware corporation (the “Issuer”), respectfully requests that the effective date of the Registration Statement on Form S-1 referenced above be accelerated so that it will become effective at 12:30 P.M., Eastern Time, on December 10, 2021, or as soon as practicable thereafter.

 

There are no underwriters in connection with the registration and, therefore, no request for acceleration or consent by an underwriter has been filed herewith.

 

The Issuer hereby authorizes Brian Higley of Business Legal Advisors, LLC to orally modify or withdraw this request for acceleration. If you have any questions regarding the foregoing, please contact Mr. Higley at (801) 634-1984 or by e-mail (brian@businesslegaladvisor.com). Thank you in advance for your assistance.

 

  Very truly yours,
     
  DarkPulse, Inc.
     
  By:

/s/ Dennis O’Leary

  Name: Dennis O’Leary
  Title: Chief Executive Officer
     

 

cc: Brian Higley, Esq., Business Legal Advisors, LLC