March 25, 2021
United States Securities and Exchange Commission
Division of Corporation Finance
Attn: Mitchell Austin, Staff Attorney
100 F Street, N.E.
Washington, DC 20549
Re: | DSG Global, Inc. | |
Registration Statement on Form S-1/A | ||
Filed March 16, 2021 | ||
File No. 333-252541 |
Ladies and Gentlemen:
The undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1/A to become effective on March 29, 2021 at 5:00 p.m., Eastern Daylight Time, or as soon thereafter as is practicable.
In connection with this request, the Registrant acknowledges that:
● | should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; | |
● | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and | |
● | the Registrant 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. |
Very truly yours,
DSG Global, Inc. | |
/s/ Robert Silzer | |
Robert Silzer | |
Chief Executive Officer |