SEC Comment Letter 0000000000-25-002190 to AgEagle Aerial Systems Inc. (UAVS)
AgEagle Aerial Systems Inc.
Date: Feb. 26, 2025 · CIK: 0000008504 · Accession: 0000000000-25-002190
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284955
Letter
February 26, 2025 William Irby Chief Executive Officer AgEagle Aerial Systems Inc. 8201 E. 34th Street N, Suite 1307 Wichita, Kansas 67226 Re:AgEagle Aerial Systems Inc. Registration Statement on Form S-3 Filed on February 14, 2025 File No. 333-284955 Dear William Irby: We have conducted a limited review of your registration statement and have the following comment. 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-3 filed on February 14, 2025 General 1.Please update to include your audited financials for the fiscal year ended December 31, 2024. For guidance, please refer to Section 1220.3 of the Division of Corporation Finance's Financial Reporting Manual. 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 statement.
February 26, 2025 Page 2 Please contact Sarah Sidwell at 202-551-4733 or Asia Timmons-Pierce at 202-551- 3754 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Justin Santarosa
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February 26, 2025
William Irby
Chief Executive Officer
AgEagle Aerial Systems Inc.
8201 E. 34th Street N, Suite 1307
Wichita, Kansas 67226
Re:AgEagle Aerial Systems Inc.
Registration Statement on Form S-3
Filed on February 14, 2025
File No. 333-284955
Dear William Irby:
We have conducted a limited review of your registration statement and have the
following comment.
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-3 filed on February 14, 2025
General
1.Please update to include your audited financials for the fiscal year ended December
31, 2024. For guidance, please refer to Section 1220.3 of the Division of Corporation
Finance's Financial Reporting Manual.
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
statement.
February 26, 2025
Page 2
Please contact Sarah Sidwell at 202-551-4733 or Asia Timmons-Pierce at 202-551-
3754 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Justin Santarosa