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June 28, 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 June 21, 2023
File No. 333-272809

Dear Charles M. 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 Mariam Mansaray, Staff Attorney, at 202-551-6356
or Matthew Derby,
Legal Branch Chief, at 202-551-3334 with any questions.




Sincerely,


Division of Corporation Finance

Office of Technology