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Published on February 3, 2023
NextPlat Corp.
3250 Mary St., Suite 410
Coconut Grove, FL 33133
February 3, 2023
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. 333-269422 |
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 February 7, 2023, 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 | |