AYRO, Inc.
900 E. Old Settlers Boulevard, Suite 100
Round Rock, Texas 78664
September 4, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division
of Corporation Finance
Washington, D.C. 20549
Attention: Kathleen Krebs and Jan Woo
| Re: | AYRO, Inc. |
| Registration Statement on Form S-3 | |
| Filed on September 2, 2020 | |
| File No. 333-248543 (the “Registration Statement”) | |
| Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, AYRO, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 5:00 p.m., Eastern Time, on September 8, 2020, or as soon thereafter as practicable.
Should any member of the staff of the 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 |