SEC Comment Letter 0000000000-24-001068 to AgEagle Aerial Systems Inc. (UAVS)
AgEagle Aerial Systems Inc.
Date: Jan. 26, 2024 · CIK: 0000008504 · Accession: 0000000000-24-001068
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276592
Letter
United States securities and exchange commission logo January 26, 2024 Grant Begley Chief Executive Officer AgEagle Aerial Systems Inc. 8201 E. 34th Cir N Wichita, Kansas 67226 Re:AgEagle Aerial Systems Inc. Registration Statement on Form S-1 Filed January 18, 2024 File No. 333-276592 Dear Grant Begley: We have conducted a limited review of your registration statement and have the following comment(s). Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Registration Statement on Form S-1 Filed January 18, 2024 General 1.We note that you incorporate information by reference into your registration statement. However, since you have not filed your Form 10-K for the fiscal year ended December 31, 2023, you are not eligible to incorporate by reference. See General Instruction VII.C of Form S-1. Please amend the registration statement to include all of the disclosure required by Form S-1, or in the alternative, file your Form 10-K for the fiscal year ended December 31, 2023, and update this section accordingly. 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. 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
FirstName LastNameGrant Begley Comapany NameAgEagle Aerial Systems Inc. January 26, 2024 Page 2 FirstName LastName Grant Begley AgEagle Aerial Systems Inc. January 26, 2024 Page 2 statement. Please contact Eranga Dias at 202-551-8107 or Erin Purnell at 202-551-3454 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
January 26, 2024
Grant Begley
Chief Executive Officer
AgEagle Aerial Systems Inc.
8201 E. 34th Cir N
Wichita, Kansas 67226
Re:AgEagle Aerial Systems Inc.
Registration Statement on Form S-1
Filed January 18, 2024
File No. 333-276592
Dear Grant Begley:
We have conducted a limited review of your registration statement and have the
following comment(s).
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies 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 this letter, we may have additional comments.
Registration Statement on Form S-1 Filed January 18, 2024
General
1.We note that you incorporate information by reference into your registration statement.
However, since you have not filed your Form 10-K for the fiscal year ended December 31,
2023, you are not eligible to incorporate by reference. See General Instruction VII.C of
Form S-1. Please amend the registration statement to include all of the disclosure required
by Form S-1, or in the alternative, file your Form 10-K for the fiscal year ended December
31, 2023, and update this section accordingly.
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.
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
FirstName LastNameGrant Begley
Comapany NameAgEagle Aerial Systems Inc.
January 26, 2024 Page 2
FirstName LastName
Grant Begley
AgEagle Aerial Systems Inc.
January 26, 2024
Page 2
statement.
Please contact Eranga Dias at 202-551-8107 or Erin Purnell at 202-551-3454 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing