UNIVERSAL SAFETY PRODUCTS, INC.
11407 Cronhill Drive, Suite A
Owings Mills, MD 21117-3586
| September 22, 2025 |
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Universal Safety Products, Inc. Registration Statement on Form S-1/A (File No. 333-290304) |
Ladies and Gentlemen:
Universal Safety Products, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m., Eastern time, on Wednesday, September 24, 2025, or as soon as possible thereafter.
We request that we be notified of such effectiveness by a telephone call or e-mail to Kenneth Schlesinger, our outside counsel, at (212) 451-2252 or KSchlesinger@olshanlaw.com.
| Very truly yours, | ||
| UNIVERSAL SAFETY PRODUCTS, INC. | ||
| By: | /s/ Harvey B. Grossblatt | |
| Harvey B. Grossblatt | ||
| President and Chief Executive Officer | ||
| cc: | Kenneth Schlesinger, Esq. |
| Spencer G. Feldman, Esq. |