October 4, 2019
Via EDGAR
Amanda Ravitz
Assistant Director
Office of Manufacturing and Construction
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549 – 3561
Re: | DIRTT Environmental Solutions Ltd. |
Registration Statement on Form 10
FileNo. 001-39061
Ladies and Gentlemen:
On behalf of DIRTT Environmental Solutions Ltd. (the “Company”), and pursuant to Rule12d1-2 under the Securities Exchange Act of 1934, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form 10(File No. 001-39061) be accelerated to 4:00 p.m., Washington, D.C. time, on October 8, 2019, or as soon as practicable thereafter.
Thank you for your assistance in this matter.
Very truly yours, | ||
DIRTT Environmental Solutions Ltd. | ||
By: | /s/ Nandini Somayaji | |
Name: | Nandini Somayaji | |
Title: | Associate General Counsel and Assistant Corporate Secretary |