Spectrum Global Solutions, Inc.
300 Crown Oak Centre Drive
Longwood, Florida 32750
December 22, 2017
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Ms. Amanda Ravitz | |
| Assistant Director | ||
| RE: | Spectrum Global Solutions, Inc. (f/k/a Mantra Venture Group Ltd.) | |
|
Registration Statement on Form S-4 | ||
| Filed November 27, 2017 | ||
| File No. 333-221758 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Spectrum Global Solutions, Inc. (formerly known as Mantra Venture Group Ltd.), a British Columbia corporation, hereby requests that the effective date of the above referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m. EST on December 27, 2017, or as soon thereafter as practicable.
| Very truly yours, | |
| /s/ Keith W. Hayter | |
| Keith
W. Hayter President |