SEC Comment Letter for NextPlat Corp (NXPL) (CIK 0001058307) (NXPL) — Mar 3, 2015

NextPlat Corp (NXPL) (CIK 0001058307)
Date: March 3, 2015 · CIK: 0001058307 · Accession: 0000000000-15-013172

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 16, 2014

Author

/s/ Celeste M. Murphy for

Form

UPLOAD

Company

NextPlat Corp (NXPL) (CIK 0001058307)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE March 3, 201 5 Via E -mail David Rector Chief Executive Officer Orbital Tracking Corp . 1990 N. California Boulevard, 8th Floor Walnut Creek, California 94596

Re: Orbital Tracking Corp . Current Report on Form 8-K Filed December 16, 2014 File No. 0-25097

Dear M r. Rector :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing a nd the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disc losure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Celeste M. Murphy for

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

DIVISION OF
  CORPORATION FINANCE

March  3, 201 5

Via E -mail
David Rector
Chief Executive  Officer
Orbital Tracking Corp .
1990 N. California Boulevard, 8th Floor
Walnut Creek, California 94596

Re: Orbital Tracking Corp .
  Current Report  on Form 8-K
  Filed December  16, 2014
  File No. 0-25097

Dear M r. Rector :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from
taking any action with respect to the company or the filing a nd the company may not assert
staff comments as a defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.  We urge all persons who are
responsible for the accuracy and adequacy of the disc losure in the filing to be certain that the
filing includes the information the Securities Exchange Act of 1934 and all applicable rules
require.

Sincerely,

        /s/ Celeste M. Murphy for

Larry Spirgel
Assistant Director

SecProbe.io