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SEC Comment Letter 0000000000-23-007901 to AgEagle Aerial Systems Inc. (UAVS)

AgEagle Aerial Systems Inc.
Date: July 24, 2023 · CIK: 0000008504 · Accession: 0000000000-23-007901

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File numbers found in text: 333-273332

Date
July 24, 2023
Author
Nicole Fernandez-McGovern
Form
UPLOAD
Company
AgEagle Aerial Systems Inc.

Letter

United States securities and exchange commission logo July 24, 2023 Nicole Fernandez-McGovern Chief Financial Officer AgEagle Aerial Systems Inc. 8863 E. 34th Street North Wichita, Kansas 67226 Re:AgEagle Aerial Systems Inc. Registration Statement on Form S-1 Filed July 19, 2023 File No. 333-273332 Dear Nicole Fernandez-McGovern: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Jane Tam

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United States securities and exchange commission logo
July 24, 2023
Nicole Fernandez-McGovern
Chief Financial Officer
AgEagle Aerial Systems Inc.
8863 E. 34th Street North
Wichita, Kansas 67226
Re:AgEagle Aerial Systems Inc.
Registration Statement on Form S-1
Filed July 19, 2023
File No. 333-273332
Dear Nicole Fernandez-McGovern:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:       Jane Tam