<SEC-DOCUMENT>0001079973-24-000557.txt : 20240521
<SEC-HEADER>0001079973-24-000557.hdr.sgml : 20240521
<ACCEPTANCE-DATETIME>20240418160504
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001079973-24-000557
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240418

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DUOS TECHNOLOGIES GROUP, INC.
		CENTRAL INDEX KEY:			0001396536
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				650493217
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7660 CENTURION PARKWAY
		STREET 2:		SUITE 100
		CITY:			JACKSONVILLE
		STATE:			FL
		ZIP:			32256
		BUSINESS PHONE:		904-296-2807

	MAIL ADDRESS:	
		STREET 1:		7660 CENTURION PARKWAY
		STREET 2:		SUITE 100
		CITY:			JACKSONVILLE
		STATE:			FL
		ZIP:			32256

	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
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<P STYLE="font: 400 13.33px Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: right; text-indent: 0px">Correspondence</P>

<P STYLE="font: 400 13.33px Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: center; text-indent: 0px">&nbsp;</P>

<P STYLE="font: 400 13.33px Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: center; text-indent: 0px"><B>Duos
Technologies Group, Inc.</B></P>

<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: center; text-indent: 0px"><B>7660
Centurion Parkway, Suite 100</B></P>

<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: center; text-indent: 0px"><B>Jacksonville,
Florida 32256</B></P>

<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">April
18, 2024</P>

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<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px"><B><U>VIA
EDGAR</U></B></P>

<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">Securities and Exchange Commission</P>

<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">Division
of Corporation Finance</P>

<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">100
F Street, N.E.</P>

<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">Washington,
D.C. 20549</P>

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    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><B>Re:</B></TD>
    <TD STYLE="text-align: justify"><B>Duos Technologies Group, Inc.</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><B>Registration Statement on Form S-1</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><B>File No. 333-278649</B></TD></TR>
  </TABLE>
<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">Ladies
and Gentlemen:</P>

<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="font-family: Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; text-align: justify; text-indent: 0px">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 5:00 p.m. Eastern Time on Monday, April 22, 2024, or as soon thereafter as possible.</P>

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<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: center; text-indent: 0px">*
* * *</P>

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<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">Very
Truly Yours,</P>

<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman; letter-spacing: normal; orphans: 2; text-transform: none; widows: 2; word-spacing: 0px; width: 100%; text-decoration: initial; margin-top: 0px">
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    <TD STYLE="width: 249.6px">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Duos Technologies Group, Inc.</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: rgb(0, 0, 0) 1.0px solid; text-align: justify"><I>/s/ Andrew W. Murphy</I></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Andrew W. Murphy</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Chief Financial Officer</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 400 13.33px Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%">cc:</TD>
    <TD STYLE="width: 35%"><P STYLE="margin-top: 0; margin-bottom: 0">Mariam Mansaray</P>
                           <P STYLE="margin-top: 0; margin-bottom: 0">Jan Woo</P></TD>
    <TD STYLE="width: 62%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left; ">(Securities and Exchange Commission)</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>

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