August 11, 2020

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

 

Washington, D.C. 20549

Attention: Edwin Kim

 

  RE:

AYRO, Inc.

Registration Statement on Form S-3

Filed on August 3, 2020

File No. 333-240314

Withdrawal of Request for Acceleration

 

Dear Mr. Kim:

 

We hereby withdraw until further notice the request for acceleration of effectiveness of our Registration Statement on Form S-3 (File No. 333-240314), per our letter dated Monday, August 10, 2020.

 

Should any member of the staff of the Securities and Exchange Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Matthew L. Fry, Esq. at (214) 651-5443.

 

  Very truly yours,
   
  AYRO, INC.
     
  By: /s/ Curtis Smith
   

Curtis Smith

Chief Financial Officer

 

cc:   Rick A. Werner, Esq., Haynes and Boone, LLP
    Matthew L. Fry, Esq., Haynes and Boone, LLP