<SEC-DOCUMENT>0000721748-16-000923.txt : 20160218
<SEC-HEADER>0000721748-16-000923.hdr.sgml : 20160218
<ACCEPTANCE-DATETIME>20160114174929
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000721748-16-000923
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Safety Quick Lighting & Fans Corp.
		CENTRAL INDEX KEY:			0001598981
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC LIGHTING & WIRING EQUIPMENT [3640]
		IRS NUMBER:				463645414
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4400 NORTH POINT PARKWAY
		STREET 2:		SUITE 154
		CITY:			ALPHARETTA
		STATE:			GA
		ZIP:			30022
		BUSINESS PHONE:		770-754-4711

	MAIL ADDRESS:	
		STREET 1:		4400 NORTH POINT PARKWAY
		STREET 2:		SUITE 154
		CITY:			ALPHARETTA
		STATE:			GA
		ZIP:			30022
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="margin: 0; text-align: center"><B>SAFETY QUICK LIGHTING &amp; FANS CORP.</B></P>

<P STYLE="margin: 0; text-align: center">4400 North Point Parkway, Suite 154</P>

<P STYLE="margin: 0; text-align: center">Alpharetta, GA 30022</P>

<P STYLE="margin: 0; text-align: center">Tel: (770) 754-4711</P>

<P STYLE="margin: 0; text-align: center">&nbsp;&nbsp;</P>

<P STYLE="margin: 0; text-align: justify"><I>Via Edgar</I></P>

<P STYLE="margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify">January 15, 2016</P>

<P STYLE="margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="margin: 0; text-align: justify">U.S. Securities and Exchange Commission</P>

<P STYLE="margin: 0; text-align: justify">100 F Street, N.E.</P>

<P STYLE="margin: 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="margin: 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 15pt; text-align: right">Attention:</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">Emily Drazen, Esq.</TD>
</TR>     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">Larry Spirgel, Assistant
Director</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">RE:</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">Safety
Quick Lighting &amp; Fans Corp</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">Registration Statement on Form S-1</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">Filed January 11, 2016</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">File No. 333-208959</TD></TR>
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<P STYLE="margin: 0; text-align: justify">Ladies and Gentlemen:</P>

<P STYLE="margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify">Safety Quick Lighting &amp; Fans Corp. (the
&ldquo;Company&rdquo;) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration
of effectiveness of the Company&rsquo;s Registration Statement on Form S-1 filed with the Securities and Exchange Commission (the
&ldquo;Commission&rdquo;) on January 11, 2016 (the &ldquo;Registration Statement&rdquo;), so that such Registration Statement
will become effective as of 12:00 p.m. Eastern Standard Time, on January 20, 2016, or as soon thereafter as practicable.</P>

<P STYLE="margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify">On January 14, 2016, the Company&rsquo;s filing
agent mistakenly filed a draft prospectus (based on the Registration Statement) under an incorrect registration number, instead
of the Company&rsquo;s acceleration request, which should be disregarded.</P>

<P STYLE="margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify">In connection with our request, the Company
hereby acknowledges the following:</P>

<P STYLE="margin: 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 15pt; text-align: right">&bull;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">Should the Commission 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;</TD>
</TR></TABLE>

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<TD STYLE="width: 15pt; text-align: right">&bull;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-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</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 15pt; text-align: right">&bull;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-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 laws of the United States.</TD>
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<P STYLE="margin: 0; text-align: justify">&nbsp;</P>

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<P STYLE="margin: 0; text-align: justify">Thank you in advance for your attention to
this matter. If you have any questions relating to any of the foregoing, please contact the undersigned, or Peter J. Gennuso,
Company Counsel, at (212) 908-3958.</P>

<P STYLE="margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 260pt">Respectfully,</P>

<P STYLE="margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 260pt">SAFETY QUICK LIGHTING &amp; FANS CORP.</P>

<P STYLE="margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 260pt"><I><U>/s/ John P. Campi&#9;</U></I></P>

<P STYLE="margin: 0; text-align: justify; text-indent: 260pt">Name:&#9;John P. Campi</P>

<P STYLE="margin: 0; text-align: justify; text-indent: 260pt">Title:&#9;Chief Executive Officer</P>

<P STYLE="margin: 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 15pt; text-align: right">cc:</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">Rani Kohen, Chairman, Safety Quick Lighting &amp; Fans Corp.</TD>
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<TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify"><P STYLE="margin: 0; text-align: justify">Peter J. Gennuso, Esq.</P>
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