WPCS INTERNATIONAL INCORPORATED
521 RAILROAD AVENUE
SUISUN CITY, CA 94585
January 27, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Courtney Lindsay
Re: | WPCS International Incorporated Registration Statement on Form S-3 Filed January 25, 2017 File No. 333-215729 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:00 AM Eastern Standard Time on January 31, 2017, or as soon thereafter as is practicable.
Very truly yours, | ||
WPCS INTERNATIONAL INCORPORATED | ||
By: | /s/ David Allen | |
David Allen | ||
Chief Financial Officer |
cc: | Robert S. Matlin, Esq. Jonathan M. Barron, Esq. |