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                 November 28, 2022

       Charles Fernandez
       Chief Executive Officer
       NextPlat Corp.
       3250 Mary St., Suite 410
       Coconut Grove, FL 33133

                                                        Re: NextPlat Corp.
                                                            Registration
Statement on Form S-3
                                                            Filed November 21,
2022
                                                            File No. 333-268488

       Dear Charles Fernandez:

              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 Lauren Pierce, Staff Attorney, at (202) 551-3887
or Joshua Shainess,
       Legal Branch Chief, at (202) 551-7951 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Marc Rivera