<SEC-DOCUMENT>0001553350-17-001454.txt : 20180130
<SEC-HEADER>0001553350-17-001454.hdr.sgml : 20180130
<ACCEPTANCE-DATETIME>20171229134008
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001553350-17-001454
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20171229

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DUOS TECHNOLOGIES GROUP, INC.
		CENTRAL INDEX KEY:			0001396536
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				650493217
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		6622 SOUTHPOINT DRIVE S
		STREET 2:		SUITE 310
		CITY:			JACKSONVILLE
		STATE:			FL
		ZIP:			32216
		BUSINESS PHONE:		904-296-2807

	MAIL ADDRESS:	
		STREET 1:		6622 SOUTHPOINT DRIVE S
		STREET 2:		SUITE 310
		CITY:			JACKSONVILLE
		STATE:			FL
		ZIP:			32216

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DUOS TECHNOLOGY GROUP, INC.
		DATE OF NAME CHANGE:	20150710

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INFORMATION SYSTEMS ASSOCIATES, INC.
		DATE OF NAME CHANGE:	20070416
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
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<TITLE>Acceleration Request</TITLE>
<META NAME="author" CONTENT="Jesse Fishman">
<META NAME="date" CONTENT="12/29/2017">
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<BODY style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<P style="margin-top:0px; margin-bottom:12.2px; font-family:Calibri,Times New Roman; font-size:11pt">&nbsp;</P>
<P style="margin-top:0px; margin-bottom:12.2px"><BR></P>
<P style="margin:0px" align=center><B>DUOS TECHNOLOGIES GROUP, INC.</B></P>
<P style="margin:0px" align=center><B>6622 SOUTHPOINT DRIVE SOUTH, SUITE 310</B></P>
<P style="margin:0px" align=center><B>JACKSONVILLE, FLORIDA 32216</B></P>
<P style="margin-top:7.933px; margin-bottom:0px; padding-right:12px; font-size:11pt" align=justify><FONT style="background-color:#FFFFFF">December 29, 2017</FONT></P>
<P style="margin-top:16.533px; margin-bottom:0px; padding-right:12px; font-size:11pt" align=justify><FONT style="background-color:#FFFFFF"><U>VIA EDGAR</U></FONT></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; padding-right:12px; font-size:11pt" align=justify>U.S. Securities &amp; Exchange Commission</P>
<P style="margin:0px; padding-right:12px; font-size:11pt" align=justify>Division of Corporation Finance</P>
<P style="margin:0px; padding-right:12px; font-size:11pt" align=justify>100 F Street, N.E.</P>
<P style="margin:0px; padding-right:12px; font-size:11pt" align=justify>Washington, D.C. 20549</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; padding-right:12px; font-size:11pt" align=justify>Attention: Ivan Griswold</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:96px; font-size:11pt; float:left"><FONT style="background-color:#FFFFFF"><B>Re:</B></FONT></P>
<P style="margin:0px; padding-right:12px; text-indent:-2px; font-size:11pt" align=justify><FONT style="background-color:#FFFFFF"><B>Duos Technologies Group, Inc.</B></FONT></P>
<P style="margin:0px; padding-right:12px; text-indent:96px; font-size:11pt; clear:left" align=justify><FONT style="background-color:#FFFFFF"><B>Registration Statement on Form S-1</B></FONT></P>
<P style="margin:0px; padding-left:48px; text-indent:48px; font-size:11pt" align=justify><B>File No. 333-222206</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; font-size:11pt">Ladies and Gentlemen:</P>
<P style="margin:0px; font-size:11pt">&nbsp;</P>
<P style="margin:0px; font-size:11pt" align=justify>In accordance with Rule 461 of the Securities Act of 1933, as amended, Duos Technologies Group, Inc. hereby respectfully requests that the effective date of the above-captioned Registration Statement be accelerated so that it will be declared effective at 2:00 p.m. Eastern Time on Friday, December 29, 2017, or as soon thereafter as possible.</P>
<P style="margin:0px; text-indent:48px; font-size:11pt" align=justify>&nbsp;</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; padding-right:12px; font-size:11pt" align=center>* * * *</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; padding-right:12px; font-size:11pt" align=justify>Very Truly Yours,</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; padding-right:12px; font-size:11pt" align=justify>Duos Technologies Group, Inc. </P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; width:192px; font-size:11pt; float:left"><I><U>/s/ Adrian G. Goldfarb</U></I></P>
<P style="margin:0px; padding-right:12px; text-indent:-2px" align=justify>&nbsp;</P>
<P style="margin:0px; padding-right:12px; font-size:11pt; clear:left" align=justify>Adrian G. Goldfarb</P>
<P style="margin:0px; padding-right:12px; font-size:11pt" align=justify>Chief Financial Officer</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:12.2px"><BR></P>
<P style="margin-top:0px; margin-bottom:12.2px"><BR>
<BR></P>
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