TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 3, 2024 Kevin P. McDonnell Chief Financial Officer AeroVironment, Inc. 241 18th Street South, Suite 415 Arlington, VA 22202 Re: AeroVironment, Inc. Form 10-K for the Fiscal Year Ended April 30, 2023 File No. 001-33261 Dear Kevin P. McDonnell: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing