EMAIL: SFeldman@olshanlaw.com
DIRECT DIAL: 212.451.2234
October 15, 2018
VIA EMAIL AND EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Caleb French, Esq.,
Division of Corporation Finance
| Re: | Cemtrex, Inc. | |
| Registration Statement on Form S-3 (No. 333-224379) |
Ladies and Gentlemen:
On behalf of Cemtrex, Inc. (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Registration Statement to 4:00 p.m., Eastern time, on Wednesday, October 17, 2018, or as soon as possible thereafter.
Please advise the undersigned of the effectiveness of the Registration Statement.
| Very truly yours, | |
/s/ Spencer G. Feldman | |
| Spencer G. Feldman |
| cc: | Mr. Aron Govil |
| Mr. Saagar Govil |
Cemtrex, Inc.
19 Engineers Lane
Farmingdale, New York 11735
October 15, 2018
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Caleb French, Esq.,
Division of Corporation Finance
| Re: | Cemtrex, Inc. | |
| Registration Statement on Form S-3 (No. 333-224379) |
Ladies and Gentlemen:
Cemtrex, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m., Eastern time, on Wednesday, October 17, 2018, or as soon as possible thereafter.
| Very truly yours, | ||
| CEMTREX, INC. | ||
| By: | /s/ Saagar Govil | |
| Saagar Govil | ||
| President and Chief Executive Officer | ||