Moving iMage Technologies, Inc.
17760 Newhope Street
Fountain Valley, California 92075
July 2, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Moving iMage Technologies, Inc. | |
| Registration Statement on Form S-1 | ||
| File Number 333-234159 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Moving iMage Technologies, Inc. hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-1 (File No. 333-234159) be accelerated to 4:30 p.m., Eastern Time, on Wednesday, July 7, 2021, or as soon as practicable thereafter.
Please contact Thomas J. Poletti at (714) 371-2501 or Katherine J. Blair at (310) 312-4252 of Manatt, Phelps & Phillips, LLP with any questions you may have regarding this request. In addition, please notify Ms. Blair by telephone when this request for acceleration has been granted.
| Respectfully, | ||
| MOVING IMAGE TECHNOLOGIES, INC. | ||
| By: |
/s/ Phil Rafnson | |
| Name: | Phil Rafnson | |
| Title: | President and Chief Executive Officer | |
| cc: | Manatt, Phelps & Phillips, LLP |