<SEC-DOCUMENT>0000921895-17-001855.txt : 20170731
<SEC-HEADER>0000921895-17-001855.hdr.sgml : 20170731
<ACCEPTANCE-DATETIME>20170629124311
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000921895-17-001855
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170629

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERI Holdings, Inc.
		CENTRAL INDEX KEY:			0000890821
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				954484725
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 CANAL POINTE BLVD., SUITE 108
		CITY:			PRINCETON
		STATE:			NJ
		ZIP:			08540
		BUSINESS PHONE:		732-243-9250

	MAIL ADDRESS:	
		STREET 1:		100 CANAL POINTE BLVD., SUITE 108
		CITY:			PRINCETON
		STATE:			NJ
		ZIP:			08540

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SPATIALIZER AUDIO LABORATORIES INC
		DATE OF NAME CHANGE:	19950323
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>Ameri Holdings, Inc.</B><BR>
100 Canal Pointe Boulevard, Suite 108<BR>
Princeton, NJ 08540</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 4in">June 29, 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Division of Corporation Finance<BR>
100 F Street, N.E., Mail Stop 3030<BR>
Washington, D.C. 20549<BR>
Attention:&#9;Amanda Ravitz<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#9;Assistant Director</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>Ameri Holdings, Inc.<BR>
<U>Registration Statement on Form S-1 (No. 333-215923)</U></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Ameri Holdings, Inc. (the &ldquo;Company&rdquo;)
hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective
at 10:00&nbsp;a.m., Eastern time, on Friday, June 30, 2017, or as soon as possible thereafter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">In connection with the Company&rsquo;s
request for acceleration of the effective date of the Registration Statement, the Company acknowledges:</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose
the U.S. Securities and Exchange Commission (the &ldquo;SEC&rdquo;) from taking any action with respect to the filing;</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>the action of the SEC or its 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>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by
the SEC or any person under the federal securities laws of the United States.</TD></TR></TABLE>

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    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.75pt; padding-left: 5.75pt">Very truly yours,</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.75pt; padding-left: 5.75pt">AMERI HOLDING, INC.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="width: 6%; padding-right: 5.75pt; padding-left: 5.75pt">By:</TD>
    <TD STYLE="width: 43%; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; border-bottom: Black 0.5pt solid">/s/ Giri Devanur</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">Giri Devanur</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">President and Chief Executive Officer</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">&nbsp;</P>

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    <TD STYLE="text-align: left; width: 50%; border-bottom: black 1px solid; text-indent: 0pt"><FONT STYLE="font-family: arial, serif; font-size: 16pt">O&#160;&#160; L&#160;&#160; S&#160;&#160; H&#160;&#160; A&#160;&#160; N</FONT></TD>
    <TD STYLE="text-align: right; width: 50%; border-bottom: black 1px solid; padding: 0; vertical-align: bottom">
<font style="FONT-SIZE: 7pt; FONT-FAMILY: arial, sans-serif; DISPLAY: inline">1325 AVENUE OF THE AMERICAS <font style="FONT-SIZE: 7pt; FONT-FAMILY: arial, sans-serif; DISPLAY: inline">&#9679;</font>&#160;NEW YORK, NEW YORK 10019</font>
<BR>
<font style="FONT-SIZE: 7pt; FONT-FAMILY: arial, sans-serif; DISPLAY: inline">TELEPHONE: 212.451.2300&#160;<font style="FONT-SIZE: 7pt; FONT-FAMILY: arial, sans-serif; DISPLAY: inline">&#9679;</font> <font style="FONT-SIZE: 7pt; FONT-FAMILY: arial, sans-serif">FACSIMILE</font>: 212.451.2222</font>
</TD></TR>
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<P STYLE="text-indent: 0pt; margin: 0pt 0; font: 7pt Arial, serif; text-align: right">EMAIL:&#160; AFINERMAN@OLSHANLAW.COM</P>


<P STYLE="text-indent: 0pt; margin: 0pt 0; font: 7pt Arial, serif; text-align: right">DIRECT DIAL:&#160; 212.451.2289</P>

<P STYLE="text-indent: 0pt; margin: 0pt 0; font: 7pt Arial, serif; text-align: right">&nbsp;</P>

<P STYLE="text-indent: 0pt; margin: 0pt 0; font: 7pt Arial, serif; text-align: right"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 4in">July 29, 2017</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">VIA EMAIL AND EDGAR</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Division of Corporation Finance<BR>
100 F Street, N.E., Mail Stop 3030<BR>
Washington, D.C. 20549<BR>
Attention:&#9;Amanda Ravitz<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#9;Assistant Director</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>Ameri Holdings, Inc.<BR>
<U>Registration Statement on Form S-1 (No. 333-215923)</U></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">On behalf of Ameri Holdings, Inc. (the
&ldquo;Company&rdquo;), we enclose the Company&rsquo;s request for acceleration of the above-referenced Registration Statement
to 10:00 a.m., Eastern time, on Friday, June 30, 2017, or as soon as possible thereafter, and acknowledgement of the statements
contained in the U.S. Securities and Exchange Commission&rsquo;s letters to the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Please advise the undersigned of the
effectiveness of the Registration Statement.</P>

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    <TD STYLE="width: 50%; padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="width: 50%; padding-right: 5.75pt; padding-left: 5.75pt">Very truly yours,</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD></TR>
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    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; border-bottom: Black 0.5pt solid">/s/ Adam W. Finerman</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">Adam W. Finerman</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>Mr. Giri Devanur<BR>
Mr. Viraj Patel</TD></TR></TABLE>



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    <TD STYLE="text-align: right; border-top: black 1px solid; text-indent: 0pt"><FONT STYLE="font-family: Arial, serif; font-size: 7pt">WWW.OLSHANLAW.COM</FONT></TD></TR>
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