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February 1, 2023

Charles M. 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 January 26,
2023
File No. 333-269422

Dear Charles M. Fernandez:

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

Please refer to Rule 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 Jeff Kauten, Staff Attorney, at (202) 551-3447,
or in his absence, Jan
Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you
require further
assistance, please contact Larry Spirgel, Office Chief, at (202)
551-3815.




Sincerely,


Division of Corporation Finance

Office of Technology
cc: Marc Rivera