<SEC-DOCUMENT>0001654954-20-006745.txt : 20200721
<SEC-HEADER>0001654954-20-006745.hdr.sgml : 20200721
<ACCEPTANCE-DATETIME>20200617174239
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-20-006745
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200617

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Zoom Telephonics, Inc.
		CENTRAL INDEX KEY:			0001467761
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		IRS NUMBER:				042621506
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		225 FRANKLIN STREET, 26TH FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
		BUSINESS PHONE:		617-423-1072

	MAIL ADDRESS:	
		STREET 1:		225 FRANKLIN STREET, 26TH FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<font style="font-family: Times New Roman; font-size: 13px">June
17, 2020</font></div>
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VIA EDGAR</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Securities
and Exchange Commission</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Division
of Corporation Finance</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Office
of Manufacturing</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Attn:
Erin Purnell, Esq.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">100 F.
Street, N.E.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Washington,
D.C. 20549</font></div>
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<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Re:&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;<br>
</font></div>
<div style="text-align: left; display: table-cell"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Zoom
Telephonics, Inc. (CIK No. 0001467761)</font> <font style="text-decoration: underline; font-weight: bold; font-family: Times New Roman; font-size: 13px">
</font></div>
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<div style="text-align: left; display: table-cell"><font style="text-decoration: underline; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Registration Statement on Form S-1 (File No.
333-239122)</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Dear
Ms. Purnell:</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">In
accordance with Rule 461 under the Securities Act of 1933, as
amended (the &#x201C;Act&#x201D;), Zoom Telephonics, Inc. (the
&#x201C;Company&#x201D;) respectfully requests that the effective
date of the above-referenced Registration Statement be accelerated
so that the same will become effective at 9:30 a.m., Eastern Time,
on June 22, 2020, or as soon thereafter as is
practicable.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">We wish
to advise you that there is no underwriter presently engaged for
the offer and sale of securities contemplated by the
above-referenced Registration Statement.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">This
letter constitutes the Company&#x2019;s confirmation of its
awareness of its obligations under the Act.</font></div>
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<div><font style="font-size: 13px; font-family: Times New Roman"><font style="font-family: Times New Roman; font-size: 13px">Very truly
yours,</font>&#xA0;&#xA0;<br></font></div>
<div><font style="font-family: Times New Roman; font-size: 13px;">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 13px;"><font style="font-weight: bold; font-variant: small-caps; color: #000000; font-family: Times New Roman; font-size: 13px">
Zoom Telephonics, Inc.</font><br></font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><font style="font-size: 13px; font-family: Times New Roman">By:&#xA0;&#xA0;<br>
</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><font style="font-size: 13px; font-family: Times New Roman">/s/ <font style="font-family: Times New Roman; font-size: 13px">Jacquelyn Barry
Hamilton</font></font></div>
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<font style="font-size: 13px; font-family: Times New Roman"><font style="font-family: Times New Roman; font-size: 13px">Name:&#xA0;&#xA0;<br>
</font></font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><font style="font-size: 13px; font-family: Times New Roman"><font style="font-size: 13px; font-family: Times New Roman"><font style="font-family: Times New Roman; font-size: 13px">Jacquelyn Barry
Hamilton</font></font>&#xA0;</font></div>
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</font></div>
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<font style="font-size: 13px; font-family: Times New Roman"><font style="font-family: Times New Roman; font-size: 13px">Chief Financial
Officer</font>&#xA0;</font></div>
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<div style="text-align: left; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">Richard F. Langan,
Jr., Esq.</font> </div>
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<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px;">
<font style="font-family: Times New Roman; font-size: 13px">Nixon
Peabody LLP</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px;">
<font style="font-family: Times New Roman; font-size: 13px">Pierce
H. Han, Esq.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px;">
<font style="font-family: Times New Roman; font-size: 13px">Nixon
Peabody LLP</font></div>
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