0001493152-22-034428.txt : 20230105 0001493152-22-034428.hdr.sgml : 20230105 20221205121720 ACCESSION NUMBER: 0001493152-22-034428 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NextPlat Corp CENTRAL INDEX KEY: 0001058307 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 650783722 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3250 MARY ST STREET 2: SUITE 410 CITY: COCONUT GROVE STATE: FL ZIP: 33133 BUSINESS PHONE: 1-305-560-5355 MAIL ADDRESS: STREET 1: 3250 MARY ST STREET 2: SUITE 410 CITY: COCONUT GROVE STATE: FL ZIP: 33133 FORMER COMPANY: FORMER CONFORMED NAME: ORBSAT CORP DATE OF NAME CHANGE: 20190819 FORMER COMPANY: FORMER CONFORMED NAME: Orbital Tracking Corp. DATE OF NAME CHANGE: 20150128 FORMER COMPANY: FORMER CONFORMED NAME: Great West Resources, Inc. DATE OF NAME CHANGE: 20140514 CORRESP 1 filename1.htm

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