FDCTECH, INC.
1200 Spectrum Drive, Floor 300
Irvine, CA 92618
(877) 445-6047
October 14, 2021
VIA EDGAR
Division of Corporation Finance
Office of Technology
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Jan Woo, Legal Branch Chief |
| Austin Pattan, Law Clerk |
| Re: | FDCTech, Inc. (“Registrant” and/or “Company”) |
| Form S-1 Registration Statement, as Amended | |
| Filed October 4, 2021 | |
| File No. 333-260028 |
Gentlepersons:
Pursuant to the requirements of Rule 461 under the Securities Act of 1933, as amended, FDCTECH, Inc., a Delaware corporation, hereby respectfully requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-260028) filed with the Commission on October 4, 2021, and as amended on October 13, 2021, to 1:00 p.m., Washington, D.C. time, on October 18, 2021, or as soon thereafter as practicable.
Should you have any questions regarding the foregoing, please do not hesitate to call the undersigned at (877) 445-6047, or William B. Barnett, Esq., of the law firm of Barnett & Linn, at (818) 424-6567.
Very truly yours,
| By: | /s/ Mitchell Eaglstein | |
| Mitchell Eaglstein, President & CEO |
