Samsara Luggage, INC.
One University Plaza, Suite 505
Hackensack, NJ 07601
August 31, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
Washington, D.C. 20549
Attn: | Donald Field Office of Trade & Services |
Re: | Samsara Luggage, Inc. Registration Statement on Form S-1/A Filed August 27, 2021 File No. 333-257632 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Samsara Luggage, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-1, as amended (the “Registration Statement”) be accelerated so that it will become effective at 10:00 A.M. Eastern Time on Friday, September 3, 2021, or as soon as practicable thereafter.
We respectfully request that we be notified of such effectiveness by a telephone call to Jonathan Shechter, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0465.
Sincerely, | ||
SAMSARA LUGGAGE, INC. | ||
By: | /s/ Atara Dzikowski | |
Name: | Atara Dzikowski | |
Title: | Chief Executive Officer |
Cc: | Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP) |
Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP) |