<SEC-DOCUMENT>0001721868-20-000519.txt : 20201214
<SEC-HEADER>0001721868-20-000519.hdr.sgml : 20201214
<ACCEPTANCE-DATETIME>20201113153522
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ACCESSION NUMBER:		0001721868-20-000519
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20201113

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALR TECHNOLOGIES INC.
		CENTRAL INDEX KEY:			0001087022
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATIONS EQUIPMENT, NEC [3669]
		IRS NUMBER:				880225807
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7400 BEAUFONT SPRINGS DRIVE
		STREET 2:		SUITE 300
		CITY:			RICHMOND
		STATE:			VA
		ZIP:			23225
		BUSINESS PHONE:		(804) 554-3500

	MAIL ADDRESS:	
		STREET 1:		7400 BEAUFONT SPRINGS DRIVE
		STREET 2:		SUITE 300
		CITY:			RICHMOND
		STATE:			VA
		ZIP:			23225

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALR TECHNOLOGIES INC
		DATE OF NAME CHANGE:	19990524
</SEC-HEADER>
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<SEQUENCE>1
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<P STYLE="margin: 0; text-transform: uppercase"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal; text-transform: none">November
13, 2020</FONT></P>

<P STYLE="margin: 0; text-transform: uppercase"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">&nbsp;</FONT></P>

<P STYLE="margin: 0; font-weight: bold; text-transform: uppercase"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>VIA
EDGAR</U></FONT></P>

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

<P STYLE="margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities and Exchange Commission<BR>
100 F. Street, NE<BR>
Washington, D.C. 17015-001</FONT></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; 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"><B>Attention:</B></FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Asia
                                         Timmons-Pierce, Division of Corporation Finance, Office of Manufacturing</B></FONT></TD></TR></TABLE>

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

<P STYLE="margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dear , Mesdames:</FONT></P>

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

<P STYLE="margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re: &#9;ALR
Technologies Inc. (the &#8220;Company&#8221;)</B></FONT></P>

<P STYLE="margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&#9;Registration
Statement on Form S-1&#9;</B></FONT></P>

<P STYLE="margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Filed
November 4, 2020</B></FONT></P>

<P STYLE="border-bottom: Black 0.75pt solid; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File
No.: 333-249835</B></FONT></P>

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

<P STYLE="margin: 0; text-align: justify; text-indent: 56.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the Company's Registration Statement on Form S-1 (file no. 333-249835), the Company hereby requests acceleration
of the effective date of the Registration Statement to <U>5:00 p.m. (EST) Friday, November 13, 2020</U> or as soon thereafter
as possible, in accordance with Rule 461(a) of Regulation C.</FONT></P>

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

<P STYLE="margin: 0; text-align: justify; text-indent: 56.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with this request the Company acknowledges that:</FONT></P>

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

<P STYLE="margin: 0 0 0 1.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
should the Securities and Exchange Commission (the &quot;<U>Commission</U>&quot;) or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing,</FONT></P>

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

<P STYLE="margin: 0 0 0 1.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
the action of the Commission or the 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</FONT></P>

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

<P STYLE="margin: 0 0 0 1.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
the Company may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.</FONT></P>

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

<P STYLE="margin: 0; text-align: justify; text-indent: 56.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
trust you will find the foregoing to be in order. Please do not hesitate to contact the undersigned should you have any questions
in this regard.</FONT></P>

<P STYLE="margin: 0 0 0 2.5in; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="margin: 0 0 0 2.5in; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="margin: 0 0 0 2.5in; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yours
truly,</FONT></P>

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

<P STYLE="margin: 0 0 0 3in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ALR TECHNOLOGIES INC.</B></FONT></P>

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

<P STYLE="margin: 0 0 0 3in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Per: <I><U>/s/Sydney Chan</U></I></FONT></P>

<P STYLE="margin: 0 0 0 3in; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sydney
Chan,</FONT></P>

<P STYLE="margin: 0 0 0 3in; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman</FONT></P>

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

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

<P STYLE="margin: 12pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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