October 7, 2024

Jonathan Baliff
Chief Financial Officer
Redwire Corp
8226 Phillips Highway, Suite 101
Jacksonville, Florida 32256

        Re: Redwire Corp
            Form 10-K for the Year Ended December 31, 2023
            File No. 001-39733
Dear Jonathan Baliff:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Year Ended December 31, 2023
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations, page 41

1.     We note that your disclosure in Note Q to the Financial Statements
provides the net
       impact of the EAC adjustments for each annual period. Please revise your
results of
       operations disclosure within MD&A to separately quantify gross favorable
and gross
       unfavorable changes in estimates that are material to consolidated
results,
       accompanied by an appropriate level of analysis. Please provide us with
your intended
       revised disclosure.
Supplemental Non-GAAP Information, page 43

2.     We note that in your reconciliation of Net Income to Adjusted EBITDA,
you include
       an adjustment for capital market and advisory fees. Footnote (iv) below
the table
       indicates that these are "related to advisors assisting with
transitional activities
       associated with becoming a public company, such as implementation of
internal
       controls over financial reporting, and the internalization of corporate
services,
 October 7, 2024
Page 2

       including, but not limited to, implementing enhanced enterprise resource
planning
       systems." In light of the fact that you have been a public company for
several years,
       please explain to us why you do not believe these costs represent normal
recurring
       operating costs of the business. Similarly, please explain to us why you
believe the
       litigation expense adjustment does not represent normal recurring
expenses. See
       guidance in Question 100.01 of the SEC Staff   s Compliance & Disclosure
       Interpretations on Non-GAAP Financial Measures. Please advise or revise
       accordingly.
        In closing, 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.

       Please contact Claire Erlanger at 202-551-3301 or Kevin Woody at
202-551-3629
with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing