# EDGAR Filing Document

**Accession Number:** 0000102109
**File Stem:** 0001104659-25-092053
**Filing Date:** 2025-9
**Character Count:** 2206
**Document Hash:** fa9c0ff7c7e0c313a75a015afdbb033b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-092053.hdr.sgml**: 20260127

**ACCESSION NUMBER**: 0001104659-25-092053

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250922

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** UNIVERSAL SAFETY PRODUCTS, INC.
- **CENTRAL INDEX KEY:** 0000102109
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-ELECTRONIC PARTS & EQUIPMENT, NEC [5065]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 520898545
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 11407 CRONHILL DRIVE, SUITES A-D
- **CITY:** OWINGS MILLS
- **STATE:** MD
- **ZIP:** 21117-3586
- **BUSINESS PHONE:** 4103633000

**MAIL ADDRESS:**
- **STREET 1:** 11407 CRONHILL DRIVE, SUITES A-D
- **CITY:** OWINGS MILLS
- **STATE:** MD
- **ZIP:** 21117-3586

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** UNIVERSAL SECURITY INSTRUMENTS INC
- **DATE OF NAME CHANGE:** 19920703

**UNIVERSAL SAFETY PRODUCTS, INC.**

11407 Cronhill Drive, Suite A

Owings Mills, MD 21117-3586

September 22, 2025

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Universal Safety Products, Inc.<br> <u>Registration Statement on Form S-1/A (File No. 333-290304)</u>

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.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| UNIVERSAL SAFETY PRODUCTS, INC. | UNIVERSAL SAFETY PRODUCTS, INC. |
| By: | /s/ *Harvey B. Grossblatt* |
|  | Harvey B. Grossblatt |
|  | President and Chief Executive Officer |

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| | |
|:---|:---|
| cc: | Kenneth Schlesinger, Esq. |
|  | Spencer G. Feldman, Esq. |

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