NextPlat Corp.

3250 Mary St., Suite 410

Coconut Grove, FL 33133


July 10, 2023




U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549


  Re: NextPlat Corp
    Registration Statement on Form S-3
    File No. 333-272809


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 July 12, 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