<SEC-DOCUMENT>0001144204-19-043462.txt : 20190904
<SEC-HEADER>0001144204-19-043462.hdr.sgml : 20190904
<ACCEPTANCE-DATETIME>20190904172708
ACCESSION NUMBER:		0001144204-19-043462
CONFORMED SUBMISSION TYPE:	1-A-W
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190904
DATE AS OF CHANGE:		20190904

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MOVING iMAGE TECHNOLOGIES INC.
		CENTRAL INDEX KEY:			0001770236
		STANDARD INDUSTRIAL CLASSIFICATION:	PHOTOGRAPHIC EQUIPMENT & SUPPLIES [3861]
		IRS NUMBER:				200232845
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		1-A-W
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	024-11045
		FILM NUMBER:		191075563

	BUSINESS ADDRESS:	
		STREET 1:		17760 NEWHOPE STREET
		CITY:			FOUNTAIN VALLEY
		STATE:			CA
		ZIP:			92708
		BUSINESS PHONE:		7147517998

	MAIL ADDRESS:	
		STREET 1:		17760 NEWHOPE STREET
		CITY:			FOUNTAIN VALLEY
		STATE:			CA
		ZIP:			92708
</SEC-HEADER>
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<TYPE>1-A-W
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<FILENAME>tv528730_1aw.htm
<DESCRIPTION>1-A-W
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Moving iMage Technologies, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">17760 Newhope Street</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Fountain Valley, CA 92708</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 4, 2019</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="text-transform: uppercase"><B>Via EDGAR</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance<BR>
U.S. Securities &amp; Exchange Commission<BR>
100 F Street, NE<BR>
Washington, D.C. 20549</P>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 1in; text-align: left">Attention:</TD><TD STYLE="text-align: justify">Ms. Heather Percival and Ms. Amanda Ravitz<BR>
Office of Electronics and Machinery</TD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 0.5in; padding: 0; text-indent: 0">Re:</TD>
    <TD STYLE="padding: 0; text-indent: 0">Moving iMage Technologies, Inc.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">Offering Statement on Form 1-A</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">Filed July 23, 2019</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">File No.: 024-11045</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to Rule 259 under the Securities Act of 1933, as amended
(the &ldquo;Securities Act&rdquo;), Moving iMage Technologies, Inc. (the &ldquo;Company&rdquo;) hereby requests the consent of
the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) to the withdrawal of the Company&rsquo;s Offering Statement
on Form 1-A (File No.: 024-11045), initially filed with the Commission on July 23, 2019, as thereafter amended, together with all
exhibits thereto (collectively, the &ldquo;Offering Statement&rdquo;), effective as of the date hereof or at the earliest practicable
date hereafter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company is seeking withdrawal of the Offering Statement
due to commercial impracticality of the proposed transaction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If you have any questions or comments relating to this request
for withdrawal, please contact our attorney, Thomas J. Poletti of Manatt, Phelps &amp; Phillips, LLP at (714) 371-2501.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 55%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 30%; padding: 0; text-indent: 0">Very truly yours,</TD>
    <TD STYLE="width: 15%; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0"><B>&nbsp;</B></TD>
    <TD STYLE="padding: 0; text-indent: 0"><B>Moving iMage Technologies, Inc.</B></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0; border-bottom: Black 1pt solid">/s/ Glenn H. Sherman</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">Glenn H. Sherman</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">Chief Executive Officer</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 0.5in; padding: 0; text-indent: 0">cc:</TD>
    <TD STYLE="padding: 0; text-indent: 0">Michael Sherman, Chief Financial Officer</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">Thomas J. Poletti, Esq.</TD></TR>
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