DIRTT Environmental Solutions Ltd.
7303 30th Street S.E.
Calgary, Alberta, Canada T2C 1N6
November 22, 2023
Division of Corporation Finance
Office of Technology
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3561
| Re: | DIRTT Environmental Solutions Ltd. | |
| Registration Statement on Form S-1 (as amended) | ||
| File No. 333-275172 |
Ladies and Gentlemen:
On behalf of DIRTT Environmental Solutions Ltd., and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated to 4:30 P.M., Washington, D.C. time, on November 24, 2023, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Robert L. Kimball of Vinson & Elkins L.L.P. at (214) 220-7860 and that such effectiveness also be confirmed in writing. Thank you for your assistance in this matter.
[Signature Page Follows]
United States Securities and Exchange Commission
November 22, 2023
Page 2
| Very truly yours, | ||
| DIRTT Environmental Solutions Ltd. | ||
| By: | /s/ Benjamin Urban | |
| Name: | Benjamin Urban | |
| Title: | Chief Executive Officer | |
| cc: | Fareeha Khan, Chief Financial Officer |
Robert L. Kimball, Vinson & Elkins L.L.P.
[Signature Page to Company Acceleration Request]