NextPlat Corp.

3250 Mary St., Suite 410

Coconut Grove, FL 33133

 

December 5, 2022

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

 

  Re: NextPlat Corp
    Registration Statement on Form S-3
    File No. 333-268488

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, NextPlat Corp, a Nevada corporation (the “Company”), hereby respectfully requests that the effective date for the Registration Statement referenced above be accelerated so that it will be declared effective at 4:30 P.M. (Eastern Time) on December 6, 2022, or as soon thereafter as possible on such date.

 

  Very truly yours,
   
  NextPlat Corp.
   
  By: /s/ Charles M. Fernandez
  Name: Charles M. Fernandez
  Title: Executive Chairman and Chief Executive Officer