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                          February 16, 2021

       David Phipps
       Chief Executive Officer
       Orbsat Corp.
       18851 NE 29th Avenue, Suite 700
       Aventura, FL 33180

                                                        Re: Orbsat Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed February 12,
2021
                                                            File No. 333-253027

       Dear Mr. Phipps:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jan Woo,
Legal Branch Chief, at (202) 551-3453 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Technology
       cc:                                              Ralph De Martino, Esq.