<SEC-DOCUMENT>0001062993-18-001513.txt : 20180511
<SEC-HEADER>0001062993-18-001513.hdr.sgml : 20180511
<ACCEPTANCE-DATETIME>20180405120515
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-18-001513
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180405

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:				711050654
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		9325 PUCKETT ROAD
		CITY:			PERRY
		STATE:			FL
		ZIP:			32348
		BUSINESS PHONE:		905-582-6402

	MAIL ADDRESS:	
		STREET 1:		9325 PUCKETT ROAD
		CITY:			PERRY
		STATE:			FL
		ZIP:			32348
</SEC-HEADER>
<DOCUMENT>
<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=center>April 5, 2018 </P>
<P align=justify><B><U>VIA EDGAR</U></B><B> </B></P>
<P align=justify>United States Securities and Exchange Commission <BR>Division
of Corporation Finance <BR>100 F Street, N.E. <BR>Washington, DC 20549 </P>
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    <TD align=left>&nbsp;</TD>
    <TD align=left width="5%">Re: </TD>
    <TD align=left width="90%">Security Devices International Inc. </TD></TR>
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    <TD align=left>&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="90%">Registration Statement on Form S-1 (File No.
      333-223995) </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="90%"><U>Request for Acceleration of
      Effectiveness</U> </TD></TR></TABLE>
<P align=justify>Dear Ladies and Gentlemen: </P>
<P align=justify style="text-indent:5%">In accordance with Rule 461 of the general Rules and
Regulations under the Securities Act of 1933, as amended, and in connection with
the offering described in the Prospectus contained in the above-captioned
Registration Statement, Security Devices International Inc. (the &#147;Company&#148;)
hereby requests that the above-captioned Registration Statement be declared
effective at <B>4:00 p.m. Eastern Standard Time on April 6, 2018</B>, or as soon
thereafter as practicable. </P>
<P align=justify style="text-indent:5%">In making the foregoing request, we hereby acknowledge that:
</P>
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  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%" >&#149; </TD>
    <TD align=left width="85%">
      <P align=justify>should the Securities and Exchange Commission (the
      &#147;Commission&#148;) 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; </P></TD></TR>
  <TR>
    <TD >&nbsp;</TD>
    <TD width="5%" >&nbsp; </TD>
    <TD width="85%"></TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%" >&#149; </TD>
    <TD align=left width="85%">
      <P align=justify>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 </P></TD></TR>
  <TR>
    <TD >&nbsp;</TD>
    <TD width="5%" >&nbsp; </TD>
    <TD width="85%"></TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%" >&#149; </TD>
    <TD align=left width="85%">
      <P align=justify>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. </P></TD></TR></TABLE>
<P align=justify style="text-indent:5%">In addition, the Company represents that it will comply with
such provisions of the Securities Act of 1933 and the Securities Exchange Act of
1934 as may apply to it for this offering. </P>
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    <TD align=left>&nbsp;</TD>
    <TD align=left width="50%" colSpan=2>Very truly yours, </TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD width="5%">&nbsp; </TD>
    <TD width="45%">&nbsp; </TD></TR>
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    <TD align=left></TD>
    <TD align=left width="50%" colSpan=2>SECURITY DEVICES INTERNATIONAL INC.
    </TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD width="5%">&nbsp; </TD>
    <TD width="45%">&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD width="5%">&nbsp; </TD>
    <TD width="45%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="5%">By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
      width="45%">&nbsp;/s/ Dean Thrasher </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="5%">Name: </TD>
    <TD align=left width="45%">&nbsp;Dean Thrasher </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="5%">Title: </TD>
    <TD align=left width="45%">Chief Executive Officer
</TD></TR></TABLE><BR>
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