<SEC-DOCUMENT>0001062993-13-003357.txt : 20130808
<SEC-HEADER>0001062993-13-003357.hdr.sgml : 20130808
<ACCEPTANCE-DATETIME>20130708171611
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ACCESSION NUMBER:		0001062993-13-003357
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20130708

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Security Devices International Inc.
		CENTRAL INDEX KEY:			0001354866
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1101 PENNSYLVANIA AVE NW
		STREET 2:		6TH FLOOR
		CITY:			WASHINGTON
		STATE:			DC
		ZIP:			20004
		BUSINESS PHONE:		647-388-1117

	MAIL ADDRESS:	
		STREET 1:		338 CHURCH STREET
		CITY:			OAKVILLE
		STATE:			A6
		ZIP:			L6J 1P1
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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   <TITLE>Security Devices International Inc.: Correspondence - Filed by newsfilecorp.com</TITLE>
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<P style="MARGIN-LEFT: 50%" align=justify>July 8, 2013 </P>
<P align=justify><B><U>Via: EDGAR and Facsimile</U></B><B> </B></P>
<P align=justify>Securities and Exchange Commission <BR>Division of Corporation
Finance <BR>100 F Street, NE <BR>Washington, DC 20549 <BR>Attention: Amanda
Ravitz </P>
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  <TR vAlign=top>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="5%" ><B><I>Re:</I></B> </TD>
    <TD align=left width="88%"><B><I>Request for Acceleration &#150; Security
      Devices International Inc.</I></B> </TD></TR>
  <TR vAlign=top>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="88%"><B><I>Amendment No. 3 to Registration Statement
      on Form S-1/A</I></B> </TD></TR>
  <TR vAlign=top>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="88%"><B><I>(SEC File No. 333-187138)</I></B>
  </TD></TR></TABLE>
<P align=justify>Ladies and Gentlemen: </P>
<P align=justify>Pursuant to Rule 461 promulgated under the Securities Act of
1933, as amended, Security Devices International Inc., respectfully requests
that the Commission accelerate the effectiveness of the above-referenced
Amendment No. 3 to the Registration Statement on Form S-1/A (File No.
333-187138), and permit said amended Registration Statement to become effective
at 10:00 a.m. (Eastern Time) on July 11, 2013, or as soon thereafter as
practicable.</P>
<P align=justify>Security Devices International Inc., hereby authorizes Richard
Raymer, an attorney with our outside legal counsel, Dorsey &amp; Whitney LLP, to
orally modify or withdraw this request for acceleration. </P>
<P align=justify>Security Devices International Inc. hereby acknowledges that:
</P>
<UL style="TEXT-ALIGN: justify">
  <LI>
  <p style="margin-bottom: 12">should the Commission or 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;
  <LI>
  <p style="margin-bottom: 12">the action of the Commission or the staff, acting pursuant to delegated
  authority, in declaring the filing effective, does not relieve the company
  from its full responsibility for the adequacy and accuracy of the disclosure
  in the filing; and
  <LI>
  <p style="margin-bottom: 12">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. </LI></UL>
<P align=justify>Please contact the undersigned at (202) 756-1960 or Richard
Raymer of Dorsey &amp; Whitney LLP at (416) 367-7388 with any questions with
respect to this request. </P>
<P style="MARGIN-LEFT: 50%" align=justify>Very truly yours, </P>
<P style="MARGIN-LEFT: 50%" align=justify>Security Devices International Inc.
</P>
<P style="MARGIN-LEFT: 50%" align=justify>By: <U>/s/ Gregory
Sullivan&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;<BR></U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Name: Gregory
Sullivan&nbsp;<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Title: Chief Executive
Officer</P>
<P align=justify>cc: Richard Raymer, Dorsey &amp; Whitney LLP </P>
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