August
10, 2017
VIA EDGAR
United
States Securities and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549
RE
Wrap
Technologies, Inc.
Registration
Statement on Form S-1 (File No. 333-217340)
originally
filed April 17, 2017, as amended
Acceleration Request
Requested Date:
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August
10, 2017
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Requested Time:
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4:00 PM
Eastern Time
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Ladies
and Gentlemen:
Wrap
Technologies, Inc. (the “Company”) hereby requests that the Securities and Exchange
Commission (the “Commission”) take appropriate action to declare the
above-captioned Registration Statements on Form
S-1
effective at the “Requested Date” and “Requested
Time” set forth above, or as soon thereafter as
practicable.
The
Company hereby authorizes Daniel W. Rumsey or Jessica R. Sudweeks,
both of whom are attorneys with the Company’s outside legal
counsel, Disclosure Law Group, a Professional Corporation, to
orally modify or withdraw this request for
acceleration.
The
Company acknowledges that the adequacy and accuracy of the
disclosure in the Registration Statement is the responsibility of
the Company. The Company further acknowledges that:
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should
the Commission or the staff, acting pursuant to delegated
authority, declare the Registration Statement effective, it does
not foreclose the Commission from taking any action with respect to
the Registration Statement;
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the
action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the Registration Statement effective, does
not relieve the Company from its full responsibility for the
adequacy and accuracy of the disclosure in the Registration
Statement; and
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the
Company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.
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The
Company requests that it be notified of such effectiveness by a
telephone call to either Mr. Rumsey or Ms. Sudweeks at
(619) 272-7050.
Very
truly yours,
WRAP
TECHNOLOGIES, INC.
/s/ James A. Barnes
James
A. Barnes
President, Chief
Financial Officer and Director
Wrap
Technologies, Inc.
cc
Daniel W. Rumsey,
Managing Director
Jessica
R. Sudweeks, Partner
Disclosure Law
Group, a Professional Corporation