<SEC-DOCUMENT>0001553350-20-000134.txt : 20200312
<SEC-HEADER>0001553350-20-000134.hdr.sgml : 20200312
<ACCEPTANCE-DATETIME>20200210124111
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001553350-20-000134
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200210

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>
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<TITLE>Acceleration Request</TITLE>
<META NAME="author" CONTENT="Jeff Cahlon">
<META NAME="date" CONTENT="02/10/2020">
</HEAD>
<BODY style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<P style="margin:0px; font-size:11pt" align=justify>&nbsp;</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:13.7pt; margin-top:0.067px; margin-bottom:0px; font-size:11pt" align=center><B>ThinkEquity</B></P>
<P style="line-height:13.7pt; margin-top:0.067px; margin-bottom:0px; font-size:11pt" align=center><B>A division of Fordham Financial Management, Inc.</B></P>
<P style="margin:0px; font-size:11pt" align=center>17 State Street, 22<SUP>nd</SUP> Floor</P>
<P style="margin:0px; font-size:11pt" align=center>New York, NY 10004</P>
<P style="line-height:13.7pt; margin-top:0.067px; margin-bottom:0px" align=center><BR></P>
<P style="line-height:13.5pt; margin-top:15.933px; margin-bottom:0px; padding-right:7.2px; font-size:11pt" align=right>February 10, 2020</P>
<P style="line-height:13.75pt; margin-top:19px; margin-bottom:0px; font-size:11pt" align=justify><U>VIA EDGAR</U></P>
<P style="line-height:13.5pt; margin-top:16.533px; margin-bottom:0px; font-size:11pt" align=justify>U.S. Securities and Exchange Commission</P>
<P style="line-height:13.5pt; margin-top:0.467px; margin-bottom:0px; font-size:11pt" align=justify>100 F St., NE</P>
<P style="line-height:13.5pt; margin-top:0.333px; margin-bottom:0px; font-size:11pt" align=justify>Washington, D.C. 20549</P>
<P style=margin-top:33.867px;margin-bottom:-1pt;font-size:1pt /><P style="line-height:13.7pt; margin-top:0px; margin-bottom:-2px; text-indent:48px; width:96px; font-size:11pt; float:left"><B>Re:</B></P>
<P style="line-height:13.7pt; margin:0px; padding-left:48px; text-indent:-2px; font-size:11pt" align=justify><B>Duos Technologies Group, Inc.</B></P>
<P style="line-height:13.7pt; margin-top:0.067px; margin-bottom:0px; padding-left:96px; font-size:11pt; clear:left" align=justify><B>Registration Statement on Form S-1 (File No. 333-235455)</B></P>
<P style="line-height:13.5pt; margin-top:17.333px; margin-bottom:0px; font-size:11pt" align=justify>Ladies and Gentlemen:</P>
<P style="line-height:13.9pt; margin-top:16.267px; margin-bottom:0px; padding-right:38.4px; text-indent:48px; font-size:11pt" align=justify>Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, ThinkEquity, a division of Fordham Financial Management, Inc., as representative of the underwriters, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Time on February 12, 2020, or as soon thereafter as practicable.</P>
<P style="line-height:13.85pt; margin-top:16.8px; margin-bottom:0px; padding-right:28.8px; text-indent:48px; font-size:11pt" align=justify>Pursuant to Rule 460 under the Securities Act, please be advised that there will be distributed to each underwriter, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.</P>
<P style="line-height:13.9pt; margin-top:16.467px; margin-bottom:0px; padding-right:24px; text-indent:48px; font-size:11pt" align=justify>The undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.</P>
<P style="margin:0px" align=justify><BR></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=320 /><TD width=48 /><TD width=265.333 /></TR>
<TR><TD style="margin-top:0px" valign=top width=320><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=313.333 colspan=2><P style="margin:0px; font-size:11pt" align=justify>Very truly yours,</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=320><P style="margin:0px; padding:0px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=48><P style="margin:0px; padding:0px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=265.333><P style="margin:0px; padding:0px; font-size:11pt">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=320><P style="margin:0px; padding:0px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=313.333 colspan=2><P style="margin:0px; font-size:11pt" align=justify>ThinkEquity</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=320><P style="margin:0px; padding:0px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=313.333 colspan=2><P style="margin:0px; font-size:11pt" align=justify>A division of Fordham Financial Management, Inc.</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=320><P style="margin:0px; padding:0px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=48><P style="margin:0px; padding:0px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=265.333><P style="margin:0px; padding:0px; font-size:11pt">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=320><P style="margin:0px; padding:0px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=48><P style="margin:0px; font-size:11pt" align=justify>By: </P>
</TD><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top width=265.333><P style="margin:0px; font-size:11pt" align=justify>/s/ Eric Lord</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=320><P style="margin:0px; padding:0px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=48><P style="margin:0px; font-size:11pt" align=justify>Name: </P>
</TD><TD style="margin-top:0px" valign=top width=265.333><P style="margin:0px; font-size:11pt" align=justify>Eric Lord</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=320><P style="margin:0px; padding:0px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=48><P style="margin:0px; font-size:11pt" align=justify>Title: </P>
</TD><TD style="margin-top:0px" valign=top width=265.333><P style="margin:0px; font-size:11pt" align=justify>Head of Investment Banking</P>
</TD></TR>
</TABLE>
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<P style="margin:0px" align=justify><BR>
<BR></P>
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