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                            May 11, 2020

       Erez Nachtomy
       Interim Chief Financial Officer
       UAS Drone Corp.
       1 Etgar Street
       Tirat Carmel, Israel, 3903212

                                                        Re: UAS Drone Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed April 30,
2020
                                                            File Number
333-237927

       Dear Mr. Nachtomy:

              We have limited our review of your registration statement to
those issues we have
       addressed in our 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 registration
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 registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1

       General

   1.                                                   We note your
registration statement covers the offer and sale of common stock to be
                                                        issued to certain
stockholders of Duke upon the consummation of a short-form merger
                                                        agreement. It appears
you may have commenced this transaction privately, on or about
                                                        April 29, 2020, when
you executed the merger agreement. Please note that a transaction
                                                        commenced privately
cannot be converted to a registered offering. Please refer to
                                                        Securities Act Sections
Compliance and Disclosure Interpretations Question 134.02.
               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.
 Erez Nachtomy
UAS Drone Corp.
May 11, 2020
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Erin Purnell at 202-551-3454 or Jay Ingram at
202-551-3397 with any
questions.



FirstName LastNameErez Nachtomy                            Sincerely,
Comapany NameUAS Drone Corp.
                                                           Division of
Corporation Finance
May 11, 2020 Page 2                                        Office of
Manufacturing
FirstName LastName