Unusual Machines, Inc.
151 Calle De San Francisco
San Juan, Puerto Rico 00901-1607
February 8, 2024
Via EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D. C. 20549
Attention: Thomas Jones, Esq.
| Re: | Unusual Machines, Inc. |
Registration Statement on Form S-1
File No. 333-270519
Dear Mr. Jones:
In accordance with Rule 461 promulgated pursuant to the Securities Act of 1933, Unusual Machines, Inc. is hereby requesting that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective at 5:30 pm, Eastern Time on February 13, 2024, or as soon thereafter as may be practicable.
If you have any questions regarding this request, please contact Michael Harris, our legal counsel at (561) 644-2222.
Sincerely,
/s/ Allan Evans
Allan Evans
Chief Executive Officer
cc:
Michael D. Harris, Esq.
Edward H. Schauder, Esq.