NextPlat Corp.
3250 Mary St., Suite 410
Coconut Grove, FL 33133
July 10, 2023
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. 333-272809 |
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 | |