<SEC-DOCUMENT>0001654954-24-014185.txt : 20241217
<SEC-HEADER>0001654954-24-014185.hdr.sgml : 20241217
<ACCEPTANCE-DATETIME>20241112163140
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-24-014185
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20241112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOMI Environmental Solutions, Inc.
		CENTRAL INDEX KEY:			0000314227
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL ORGANIC CHEMICALS [2860]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		IRS NUMBER:				591947988
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8430 SPIRES WAY
		CITY:			FREDERICK
		STATE:			MD
		ZIP:			21701
		BUSINESS PHONE:		8005251698

	MAIL ADDRESS:	
		STREET 1:		8430 SPIRES WAY
		CITY:			FREDERICK
		STATE:			MD
		ZIP:			21701

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Ozone Man, Inc.
		DATE OF NAME CHANGE:	20071130

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RPS GROUP INC
		DATE OF NAME CHANGE:	19940818

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DAUPHIN INC
		DATE OF NAME CHANGE:	19940818
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>tomz_corresp.htm</title><!--Document created using EDGARMaster--></head><body style="COLOR: #000000; TEXT-ALIGN: justify; FONT: 10pt Times New Roman"><p style="MARGIN: 0px; text-align:right;"><img src="tomz_correspimg1.jpg"></p> <p style="MARGIN: 0px; text-align:justify;">Morgan, Lewis &amp; Bockius LLP</p> <p style="MARGIN: 0px; text-align:justify;">1400 Page Mill Road</p> <p style="MARGIN: 0px; text-align:justify;">Palo Alto, CA 94304</p> <p style="MARGIN: 0px; text-align:justify;">Tel. +1.650.843.4000</p> <p style="MARGIN: 0px; text-align:justify;">Fax: +1.650.843.4001</p> <p style="MARGIN: 0px; text-align:justify;">www.morganlewis.com</p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; text-align:justify;"><strong>Albert Lung</strong></p> <p style="MARGIN: 0px; text-align:justify;">Partner</p> <p style="MARGIN: 0px; text-align:justify;">+1.650.843.7263</p> <p style="MARGIN: 0px; text-align:justify;">Albert.lung@morganlewis.com</p> <p style="MARGIN: 0px; text-align:right;">&nbsp; <p style="MARGIN: 0px; text-align:right;">November 12, 2024 <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; text-align:justify;"><strong><u>VIA EDGAR AS CORRESPONDENCE</u></strong></p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; text-align:justify;">United States Securities and Exchange Commission</p> <p style="MARGIN: 0px; text-align:justify;">Division of Corporation Finance</p> <p style="MARGIN: 0px; text-align:justify;">Office of Industrial Applications and Services</p> <p style="MARGIN: 0px; text-align:justify;">100 F Street, N.E.</p> <p style="MARGIN: 0px; text-align:justify;">Washington, D.C. 20549</p> <p style="MARGIN: 0px; text-align:justify;"> <table style="border-spacing:0;font-size:10pt;text-align:left;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:8%;"> <p style="margin:0px">Attention:</p></td> <td> <p style="margin:0px">Jeanne Baker</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">Al Pavot</p></td></tr></table></p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; text-align:justify;"> <table style="border-spacing:0;font-size:10pt;text-align:left;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="margin:0px">&nbsp;</p></td> <td style="width:4%;"> <p style="margin:0px"><strong>Re:</strong></p></td> <td> <p style="margin:0px"><strong>TOMI Environmental Solutions, Inc.</strong>&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px"><strong>Form 10-K filed April 1, 2024</strong></p> <p style="margin:0px"><strong>File No. 001-39574</strong></p></td></tr></table></p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; text-align:justify;">To Whom It May Concern:</p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">On behalf of TOMI Environmental Solutions, Inc., a Florida corporation (the &#8220;<u>Company</u>&#8221;), we are responding to the comments of the staff (the &#8220;<u>Staff</u>&#8221;) of the U.S. Securities and Exchange Commission contained in its letter dated October 30, 2024 (the &#8220;<u>Comment Letter</u>&#8221;), relating to the above-referenced filing of the Company&#8217;s Annual Report on Form 10-K (the &#8220;Original Form 10-K&#8221;).</p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">Set forth below are the Company&#8217;s response to the Staff&#8217;s comments. The responses set forth below are based upon information provided by the Company, which we have not independently verified. For the convenience of the Staff, the responses contained herein utilize the numbering of the comments and the heading used in the Comment Letter, and the text of the Staff&#8217;s comments is reproduced in italics below. Capitalized terms used but not defined herein have the meanings set forth in Amendment No. 1 to the Company&#8217;s Annual Report on Form 10-K (the &#8220;<u>Amended Form 10-K</u>&#8221;).</p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; text-align:justify;"><u>Form 10-K for the Year Ended December 31, 2023</u></p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; text-align:justify;"><u>Item 9A. Controls and Procedures, page 45</u></p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; text-align:justify;"> <table style="border-spacing:0;text-align:justify;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;vertical-align:top;"> <p style="margin:0px"><em>1. </em></p></td> <td style="vertical-align:top;"> <p style="margin:0px"><em>Please amend your filing to provide (i) a statement identifying the framework used by management to evaluate the effectiveness of your internal controls over financial reporting and (ii) management&#8217;s conclusion as to the effectiveness of your internal controls over financial reporting as of December 31, 2023. Refer to Item 308(a)(2) and (3) of Regulation S-K.</em></p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px;text-indent:30px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="MARGIN: 0px; text-align:justify;"><strong>Response: </strong>The Company acknowledges the Staff&#8217;s comment and has revised the disclosure on page 4 of the Amended Form 10-K accordingly.</p></td></tr></table></p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; text-align:justify;"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;"></td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; text-align:justify;"> <table style="border-spacing:0;text-align:justify;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;vertical-align:top;"> <p style="margin:0px"><em>2. </em></p></td> <td style="vertical-align:top;"> <p style="margin:0px"><em>In light of the missing internal control over financial reporting disclosures, it appears you should re-evaluate your conclusion regarding the effectiveness of your disclosure controls and procedures. Please ensure you state whether your disclosure controls and procedures were effective or not effective. In this regard, we note your current language, &#8220;&#8230;our disclosure controls and procedures were designed, implemented and operating effectively.&#8221; Refer to Item 307 of Regulation S-K.</em></p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px;text-indent:30px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="MARGIN: 0px; text-align:justify;"><a name="_Hlk132794110"><strong>Response:</strong> </a>The Company acknowledges the Staff&#8217;s comment and respectfully advises the Staff that the omission of the disclosures referenced in the Staff&#8217;s Comment #1 above was solely due to an inadvertent and scrivener&#8217;s error that occurred during the processing of the Original Form 10-K. Specifically, the Company notes that such disclosures were included in the Company&#8217;s prior annual reports on Form 10-K when the Company did not have a material weakness. However, in the annual report on Form 10-K for the year ended December 31, 2021, the Company disclosed a material weakness, which was subsequently remediated as of December 21, 2022, but when the Company attempted to remove the material weakness disclosure in the Original Form 10-K, it inadvertently deleted the missing disclosure referenced in Comment #1. Nevertheless, in response to the Staff&#8217;s comment, the Company&#8217;s management has reevaluated the conclusion regarding the effectiveness of the Company&#8217;s disclosure controls and procedures. Based on such reevaluation, the management has concluded that the Company&#8217;s disclosure controls and procedures were effective as of December 31, 2023. The Company has revised the disclosure on page 4 of the Amended Form 10-K accordingly to conform to the language in Item 307 of Regulation S-K.</p></td></tr></table></p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; text-align:center;"><strong><em>* * * * * *</em></strong></p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">If the Staff has any questions or comments regarding the foregoing, please contact the undersigned by telephone at (650)843-7263 or via email at <u><font style="color:blue">albert.lung@morganlewis.com</font></u>.</p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; text-align:justify;"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td>&nbsp;</td> <td colspan="2"> <p style="margin:0px">Sincerely,</p> <p style="margin:0px">&nbsp;</p> <p style="MARGIN: 0px; text-align:justify;">Morgan, Lewis &amp; Bockius LLP</p></td> <td></td></tr> <tr style="height:15px"> <td style="width:50%;">&nbsp;</td> <td style="width:5%;"> <p style="margin:0px">&nbsp;</p></td> <td style="width:35%;">&nbsp;</td> <td style="width:10%;">&nbsp;</td></tr> <tr style="height:15px"> <td></td> <td> <p style="margin:0px">By:</p></td> <td style="BORDER-BOTTOM: black 1px solid;">/s/ Albert Lung</td> <td></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">Name:</p></td> <td>Albert Lung</td> <td>&nbsp;</td></tr> <tr style="height:15px"> <td>&nbsp;</td> <td> <p style="margin:0px">&nbsp;</p></td> <td></td> <td>&nbsp;</td></tr> <tr style="height:15px"> <td>cc:</td> <td> <p style="margin:0px">&nbsp;</p></td> <td>&nbsp;</td> <td>&nbsp;</td></tr></table></p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px; text-align:justify;"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;"></td></tr></table></p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p><body>
</TEXT>
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