<SEC-DOCUMENT>0001062993-15-005528.txt : 20151119
<SEC-HEADER>0001062993-15-005528.hdr.sgml : 20151119
<ACCEPTANCE-DATETIME>20151020155246
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-15-005528
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20151020

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:		4830 WEST KENNEDY BLVD., SUITE 600
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33609
		BUSINESS PHONE:		905-582-6402

	MAIL ADDRESS:	
		STREET 1:		4830 WEST KENNEDY BLVD., SUITE 600
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33609
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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   <TITLE>Security Devices International, Inc.: CORRESP - Filed by newsfilecorp.com</TITLE>
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<P align=justify style="margin-left: 50%">October 20, 2015 </P>
<P align=justify><U>VIA EDGAR</U> <BR>Mr. Kevin Kuhar <BR>Accounting Branch
Chief <BR>Office of Electronics and Machinery <BR>United States Securities and
Exchange Commission <BR>100 F. Street, N.E. <BR>Washington, D.C. 20549 </P>
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  <TR vAlign=top>
    <TD width="10%" >&nbsp;</TD>
    <TD align=left><B>Re:</B> </TD>
    <TD align=left width="85%"><B>Security Devices International, Inc.</B>
  </TD></TR>
  <TR vAlign=top>
    <TD width="10%">&nbsp;</TD>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="85%"><B>Form 10-K for the Fiscal Year Ended November
      30. 2014</B> </TD></TR>
  <TR vAlign=top>
    <TD width="10%">&nbsp;</TD>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="85%"><B>Filed February 24, 2015</B> </TD></TR>
  <TR vAlign=top>
    <TD width="10%">&nbsp;</TD>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="85%"><B>File No. 333-132456</B> </TD></TR></TABLE>
<P align=justify>Dear Mr. Kuhar: </P>
<P align=justify style="text-indent:5%">We are responding to your letter dated October 6, 2015,
concerning the Form 10-K (the &#147;10-K&#148;) filed by Security Devices International,
Inc. (&#147;Security Devices&#148; or the &#147;Company&#148;) on February 24, 2015. We have
reproduced your comments and the Company&#146;s responses below. </P>
<P align=justify><U>Form 10-K for the Fiscal Year Ended November 30, 2014</U>
</P>
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      <P align=justify><I>Comment #1:</I> </P></TD>
    <TD align=left width="85%">
      <P align=justify><I>We that you have not provided a signature page in this
      filing.</I> <I>Accordingly, please make a full amendment to the filing
      which</I> <I>includes, on behalf of the registrant, the signatures of your
      principal</I> <I>executive officer, principal financial officer, principal
      accounting</I> <I>officer and at least the majority of the board of
      directors or persons</I> <I>performing similar functions. Refer to General
      Instruction D.2 of</I> <I>Form 10-K.</I> </P></TD></TR>
  <TR>
    <TD width="5%">
      <P align=justify>&nbsp;</P></TD>
    <TD>
      <P align=justify> </P></TD>
    <TD width="85%">
      <P align=justify> </P></TD></TR>
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    <TD width="5%"></TD>
    <TD align=left>
      <P align=justify>Response #1 </P></TD>
    <TD align=left width="85%">
      <P align=justify>The absence of signature pages was a filing oversight.
      The Company filed an Amendment No. 1 to 10-K on October 19, 2015
      (&#147;Amendment No. 1) with complete signature pages.
</P></TD></TR></TABLE><BR>
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<P align=justify>Mr. Kevin Kuhar <BR>October 20, 2015 <BR>Page 2 </P>
<P align=justify style="text-indent:5%"><U>Item 9A. Controls and Procedures</U> </P>
<P align=justify style="text-indent:5%"><U>Management&#146;s Report on Internal Control over Financial
Reporting, page 17</U> </P>
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      <P align=justify><I>Comment #2:</I> </P></TD>
    <TD align=left width="85%">
      <P align=justify><I>We note that Management&#146;s Annual Report on Internal
      Control Over</I> <I>Financial Reporting does not identify the version of
      the Committee of</I> <I>Sponsoring Organizations of the Treadway
      Commission&#146;s Internal</I> <I>Control ~ Integrated Framework that was used
      to perform your</I> <I>assessment as required by Item 308(a)(2) of
      Regulation S-K. Please</I> <I>revise future filings, including the
      requested amendment, to include a</I> <I>report that identifies the
      version of the COSO Integrated Framework</I> <I>you used in the
      assessment, ~ i.e., whether you used the 1992</I> <EM>Framework or the
      Updated Framework issued in 2013.</EM> </P></TD></TR>
  <TR>
    <TD width="5%">
      <P align=justify>&nbsp;</P></TD>
    <TD>
      <P align=justify> </P></TD>
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      <P align=justify> </P></TD></TR>
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    <TD width="5%"></TD>
    <TD align=left>
      <P align=justify>Response #2 </P></TD>
    <TD align=left width="85%">
      <P align=justify>The Company has included in Amendment No. 1 a statement
      to the effect that it is using the 1992 version of the Treadway
      Commission&#146;s Internal Control ~ Integrated Framework. The Company will
      make appropriate disclosure regarding the version of the COSO Integrated
      Framework used going forward. </P></TD></TR></TABLE>
<P align=justify style="text-indent:5%">Included with this letter is a statement of the Company
confirming that: </P>
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    <P align=justify>&#149; </P></TD>
    <TD align=left width="85%">
      <P align=justify>the company is responsible for the adequacy and accuracy
      of the disclosures in its filings; </P></TD></TR>
  <TR>
    <TD width="10%">
      <P align=justify>&nbsp;</P></TD>
    <TD width="5%">
    <P align=justify> </P></TD>
    <TD width="85%">
      <P align=justify> </P></TD></TR>
  <TR vAlign=top>
    <TD width="10%"></TD>
    <TD width="5%" align=left>
    <P align=justify>&#149; </P></TD>
    <TD align=left width="85%">
      <P align=justify>staff comments or changes to disclosure in response to
      staff comments do not foreclose the Commission from taking any action with
      respect to its filings; and </P></TD></TR>
  <TR>
    <TD width="10%">
      <P align=justify>&nbsp;</P></TD>
    <TD width="5%">
    <P align=justify> </P></TD>
    <TD width="85%">
      <P align=justify> </P></TD></TR>
  <TR vAlign=top>
    <TD width="10%"></TD>
    <TD width="5%" align=left>
    <P align=justify>&#149; </P></TD>
    <TD align=left width="85%">
      <P align=justify>the company may not assert staff comments as a defense in
      any proceeding initiated by the Commission or any person under the federal
      securities laws of the United States. </P></TD></TR></TABLE><BR>
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<P align=justify>Mr. Kevin Kuhar <BR>October 20, 2015 <BR>Page 3 </P>
<P align=justify style="text-indent:5%">Please do not hesitate to contact us if
you have further comments or questions.</P>
<P align=justify style="text-indent:5%">Thank you. </P>
<DIV align=right>
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    <TD align=left>Very truly yours, </TD></TR>
  <TR vAlign=top>
    <TD align=left>KAVINOKY COOK LLP </TD></TR>
  <TR>
    <TD>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left><U>/s/ Jonathan H. Gardner</U> </TD></TR>
  <TR vAlign=top>
    <TD align=left>Jonathan H. Gardner </TD></TR></TABLE></DIV><BR>
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<P align=center><B><I>SECURITY DEVICES INTERNATIONAL INC. </I></B><BR><I>125
LAKESHORE ROAD EAST </I><BR><I>SUITE 300 </I><BR><I>OAKVILLE, ONTARIO L6J 1H3
</I><BR><I>CANADA </I></P>
<P align=justify style="margin-left: 50%">October 19, 2015 </P>
<P align=justify>Mr. Kevin Kuhar <BR>Accounting Branch Chief <BR>Office of
Electronics and Machinery <BR>United States Securities and Exchange Commission
<BR>100 F. Street, N.E. <BR>Washington, D.C. 20549 </P>
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cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD width="10%"  >&nbsp;</TD>
    <TD align=left ><B>Re:</B> </TD>
    <TD align=left width="85%"><B>Security Devices International, Inc.</B>
  </TD></TR>
  <TR vAlign=top>
    <TD width="10%" >&nbsp;</TD>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="85%"><B>Form 10-K for the Fiscal Year Ended November
      30. 2014</B> </TD></TR>
  <TR vAlign=top>
    <TD width="10%" >&nbsp;</TD>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="85%"><B>Filed February 24, 2015</B> </TD></TR>
  <TR vAlign=top>
    <TD width="10%" >&nbsp;</TD>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="85%"><B>File No. 333-132456</B> </TD></TR></TABLE>
<P align=justify>Dear Mr. Kuhar: </P>
<P align=justify style="text-indent:5%">We are responding to your letter dated October 6, 2015,
concerning the Form 10-K filed by us on February 24, 2015.</P>
<P align=justify style="text-indent:5%">We confirm that: </P>
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  <TR vAlign=top>
    <TD width="10%"  ></TD>
    <TD width="5%" align=left >&#149; </TD>
    <TD align=left width="85%">We are responsible for the adequacy and
      accuracy of the disclosures in our filings; </TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</TD>
    <TD width="5%" >&nbsp; </TD>
    <TD width="85%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD width="10%" ></TD>
    <TD width="5%" align=left >&#149; </TD>
    <TD align=left width="85%">staff comments or changes to disclosure in
      response to staff comments do not foreclose the Commission from taking any
      action with respect to our filings; and </TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</TD>
    <TD width="5%" >&nbsp; </TD>
    <TD width="85%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD width="10%" ></TD>
    <TD width="5%" align=left >&#149; </TD>
    <TD align=left width="85%">we may not assert staff comments as a defense
      in any proceeding initiated by the Commission or any person under the
      federal securities laws of the United States. </TD></TR></TABLE><BR>
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<P align=justify>October 19, 2015 <BR>Page 2 </P>
<P align=justify style="text-indent:5%">Thank you. </P>
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  <TR vAlign=top>
    <TD align=left>Very truly yours, </TD></TR>
  <TR>
    <TD>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left>SECURITY DEVICES INTERNATIONAL INC. </TD></TR>
  <TR>
    <TD>&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left>By: <U>/s/Gregory Sullivan</U> </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp; &nbsp; &nbsp;Gregory Sullivan
    </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp; &nbsp; &nbsp;Chief Executive
      Officer </TD></TR></TABLE></DIV><BR>
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