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                              June 29, 2021

       Michael Lawson
       Chief Executive Officer
       UAV Corp.
       115 County Road 381
       Wewahitchka, FL 32465

                                                        Re: UAV Corp.
                                                            Amendment No. 4 to
Offering Statement on Form 1-A
                                                            Filed June 23, 2021
                                                            File No. 024-11456

       Dear Mr. Lawson:

             We have reviewed your amended offering statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your offering statement
and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your offering statement and the
information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 4 to Offering Statement on Form 1-A

       Management's Discussion and Analysis of Financial Condition and Results
of Operations, page
       19

   1.                                                   Please revise to ensure
your discussion of operating results and liquidity is consistent with
                                                        the financial
information and the periods presented in your financial statements. Our
                                                        observations include
but are not limited to the following:
                                                            You disclose on
page 19 that you recorded gain from operations in 2020 and 2019.
                                                             However, your
disclosure on page F-3 indicates that you incurred loss from
                                                             operations during
these periods;
                                                            It is not clear
based on your disclosure on page 19 what $38,542 and $99,966
                                                             represent;
                                                            Your discussion of
2020 and 2018 Non-Operating Income (Expense) is not consistent
 Michael Lawson
UAV Corp.
June 29, 2021
Page 2
           with the periods presented on page F-3; and
             Your disclosure on page 20 indicates that you received cash from
financing activities
           for the three months ended March 31, 2021 while your disclosure on
page F-19
           indicates that net cash was used in financing activities for that
period.


        You may contact SiSi Cheng, Staff Accountant at (202) 551-5004 or John
Cash,
Accounting Branch Chief at (202) 551-3768 if you have questions regarding
comments on the
financial statements and related matters. Please contact Sherry Haywood, Staff
Attorney at (202)
551-3345 or Asia Timmons-Pierce, Special Counsel at (202) 551-3754 with any
other questions.



                                                           Sincerely,
FirstName LastNameMichael Lawson
                                                           Division of
Corporation Finance
Comapany NameUAV Corp.
                                                           Office of
Manufacturing
June 29, 2021 Page 2
cc:       William R. Eilers
FirstName LastName