<SEC-DOCUMENT>0000721748-16-001428.txt : 20160805
<SEC-HEADER>0000721748-16-001428.hdr.sgml : 20160805
<ACCEPTANCE-DATETIME>20160708110214
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000721748-16-001428
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160708

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
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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="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&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">July 8, 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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emily
                                         Drazen, Esq.</FONT></TD>
</TR>     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Larry
                                         Spirgel, Assistant Director</FONT></TD></TR>
</TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.75in"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TD STYLE="width: 15pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-variant: small-caps">Re:</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: windowtext">Safety
                                         Quick Lighting &amp; Fans Corp.</FONT></TD>
</TR>     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Preliminary
                                         Information Statement Filed on Schedule 14C</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed
                                         July 1, 2016</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">File
                                         No. 000-55416</FONT></TD></TR>
</TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in"></TD><TD STYLE="text-align: justify"></TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 23pt"></TD><TD STYLE="text-align: justify"></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.75in">&nbsp;</P>

<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">On behalf of Safety Quick Lighting &amp; Fans
Corp. (the &ldquo;Company&rdquo;), we are writing to respond to the comments raised in the letter, dated July 6, 2016, from the
staff of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) regarding the Company&rsquo;s Preliminary Information
Statement on Form 14C filed with the Commission on July 1, 2016 (the &ldquo;Schedule 14C&rdquo;). The Company&rsquo;s responses
below correspond to the captions and numbers of those comments, which are reproduced below in italics. In response to your comments,
the Company has amended the Schedule 14C, as appropriate, filed an amended copy of the Schedule 14C with the Commission, and sent
you a marked copy of the Schedule 14C to highlight the changes. Capitalized terms used in this letter but not otherwise defined
herein have the meanings assigned to them in the Information Statement.</P>

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

<P STYLE="margin: 0; text-align: justify"><B><U>General</U></B></P>

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

<P STYLE="margin: 0; text-align: justify"><I>&nbsp;</I><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">
<TR STYLE="vertical-align: top"><TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Comment
                                         1:</I></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                         note your disclosure that the majority shareholders provided approval by written consent
                                         for these actions. However, according to your beneficial ownership table no party owns
                                         more than 50 percent of the outstanding shares. Please specify who provided written consent
                                         for these actions and describe the events that led to your receipt of the written consents.
                                         Additionally, provide a detailed legal analysis of the basis on which you concluded that
                                         the process of obtaining the consents did not involve a solicitation within the meaning
                                         of Exchange Act Rule 14a-1(l).</I></FONT></TD></TR>
</TABLE></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">                                                                                                                                      <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><P STYLE="margin-top: 0; margin-bottom: 0"></P>
                                                 <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Response:</FONT></P></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
                                         response to the Commission&rsquo;s comment, the Company obtained the written consent
                                         of three shareholders of the Company whose ownership represents approximately 56.82%
                                         of the issued and outstanding shares of common stock as of June 29, 2016. The three consenting
                                         shareholders were Dov Shiff (22.93%), KRNB Holdings LLC (17.19%) and Motek 7 SQL LLC
                                         (16.69%) (collectively, the &ldquo;Consenting Shareholders&rdquo;). The percentage beneficial
                                         ownership reported in the Company&rsquo;s beneficial ownership table for all but Mr.
                                         Shiff match the percentages above; the difference is explained by the 4,290,000 shares
                                         of common stock beneficially owned by Mr. Shiff and issuable to Mr. Shiff upon conversion
                                         or exercise of a note and warrant, as the case may be, as further described in footnote
                                         5 to the beneficial ownership table.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: -1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                         Company does not believe that the communications between the Consenting Shareholders
                                         involved a solicitation within the meaning of Rule 14a-1(l)(1) of the Exchange Act. Rather,
                                         the Company believes that these communications fall within the purview of communications
                                         that do not constitute solicitation under Rule 14a-l (l)(2)(i), which excludes from the
                                         definition of a &ldquo;solicitation&rdquo; the &ldquo;furnishing of a form of proxy to
                                         a security holder upon the unsolicited request of such security holder&rdquo;, and/or
                                         Rule 14a-l (l)(2)(iv), which excludes &ldquo;a communication by a security holder who
                                         does not otherwise engage in a proxy solicitation (other than a solicitation exempt under
                                         section 240.14a&ndash;2) stating how the security holder intends to vote and the reasons
                                         therefor, provided that the communication&hellip; (C) is made in response to unsolicited
                                         requests for additional information with respect to a prior communication by the security
                                         holder made pursuant to 14a-1(l)(2)(iv)&rdquo;.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: -1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                         Consenting Shareholders are founding members of the Company, and two are currently members
                                         of the Company&rsquo;s Board of Directors (Mr. Shiff and Mr. Kohen, Manager of KRNB Holdings
                                         LLC). The Consenting Shareholders informally discussed their desire to effectuate the
                                         actions outlined in the Schedule 14C. Following informal discussions among founding shareholders
                                         and officers of the Company, the Company&rsquo;s Board of Directors proceeded with resolutions
                                         concerning the actions outlined in the Schedule 14C, which was followed by the Consenting
                                         Shareholders written consent. The communications between the Consenting Shareholders
                                         entailed collaborative discussions between a small group of active shareholders who are
                                         all long-term founding members of and significant investors in the Company, for the purpose
                                         of exploring steps that would be in the best interests of the Company and all of its
                                         shareholders. Furthermore, no commission or remuneration was paid in obtaining the consents
                                         from the Consenting Shareholders.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: -1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
                                         such, it is the Company&rsquo;s position that the process of obtaining consents did not
                                         involve a solicitation within the meaning of Exchange Act Rule 14a-1(l). The Company
                                         therefore believes that the use of an Information Statement on Schedule 14C is the appropriate
                                         form for communication of the corporate actions to the Company&rsquo;s shareholders.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: -1in">&nbsp;</P>

<P STYLE="text-align: justify"><U>Action Four</U></P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Comment 2:</I></FONT></TD>    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Please
                                         expand your disclosure to discuss the purpose for the proposed name change. Please advise
                                         if the name change is in connection to a change in business or control.</I></FONT></TD></TR>
</TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: -1in"></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Response:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
                                         response to the Commission&rsquo;s comment, the Company has revised the Schedule 14C
                                         to discuss the purpose of the proposed name change and to clarify that the name change
                                         is not in connection with a change in business or control of the Company. Please see
                                         page 20 of the Schedule 14C.</FONT></TD></TR></TABLE>

<P STYLE="text-align: justify"></P>

<P STYLE="text-align: justify"><U>Action Five</U></P>

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<TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Comment
                          3:</I></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Please
                                        expand your disclosure to discuss the purpose for the designation of a class of convertible
                                        preferred stock. Additionally, discuss any current plans for these shares once designated,
                                        any potential dilution upon conversion and the terms of the designation in the body of
                                        the disclosure.</I></FONT></TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: -1in"></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Response:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
                                         response to the Commission&rsquo;s comment, the Company has revised the Schedule 14C
                                         to expand the Company&rsquo;s disclosure concerning the purpose of the designation of
                                         a class of convertible preferred stock, the intended plans, the potential impact on dilution
                                         upon conversion, and the general terms of the designation. Please see page 21 of the
                                         Schedule 14C.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: -1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Also,
                                                      the Company has revised the Certificate of Designation attached as Appendix B to the
                                                      Schedule 14C, removing the automatic conversion provision in Section 5(b) and adding a put option provision in Section 10(c),
                                                      in                                                       order to
                                                      reflect                                                                                                             a
                                                      change                                                       to the
                                                      rights of the                                                       Preferred Stock. The written consents by the
                                                      Board of Directors                                          and the Consenting Shareholders both approve the Certificate of
                                                      Designation in substantially                                          the form reviewed, and authorize the officers and
                                                      directors to take such actions and                                          deliver such documents as reasonably deemed
                                                      necessary to effectuate the resolutions,                                          which includes  revising the terms of
                                                      the                                                       Preferred Stock.</FONT></TD></TR></TABLE>

<P STYLE="text-align: justify"></P>

<P STYLE="text-align: justify">In connection with the above responses, the
Company hereby acknowledges the following:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                         Company is responsible for the adequacy and accuracy of the disclosure in the filing;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Staff
                                         comments or changes to disclosure in response to staff comments do not foreclose the
                                         Commission from taking any action with respect to the filing; and</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                         Company may not assert staff comments as a defense in any proceeding initiated by the
                                         Commission or any person under the federal securities laws of the United States.</FONT></TD></TR></TABLE>

<P STYLE="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="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Respectfully,</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SAFETY
QUICK LIGHTING &amp; FANS CORP.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>/s/
John P. Campi&#9;</U></I></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&#9;John
P. Campi</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:&#9;Chief
Executive Officer</FONT></P>

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<TD STYLE="width: 15pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rani
                                         Kohen, Chairman, Safety Quick Lighting &amp; Fans Corp.</FONT></TD>
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<TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Peter
                                         J. Gennuso, Esq.</FONT></TD></TR>
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