SEC Comment Letter 0000000000-23-001032 to NextPlat Corp (NXPL, NXPLW) (CIK 0001058307) (NXPL)

NextPlat Corp (NXPL, NXPLW) (CIK 0001058307)
Date: Feb. 1, 2023 · CIK: 0001058307 · Accession: 0000000000-23-001032

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AI Filing Summary & Sentiment

File numbers found in text: 333-269422

Date

February 1, 2023

Author

Office of Technology

Form

UPLOAD

Company

NextPlat Corp (NXPL, NXPLW) (CIK 0001058307)

Letter

United States securities and exchange commission logo February 1, 2023 Charles M. Fernandez Chief Executive Officer NextPlat Corp 3250 Mary St., Suite 410 Coconut Grove, FL 33133 Re:NextPlat Corp Registration Statement on Form S-3 Filed January 26, 2023 File No. 333-269422 Dear Charles M. Fernandez: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Jeff Kauten, Staff Attorney, at (202) 551-3447, or in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you require further assistance, please contact Larry Spirgel, Office Chief, at (202) 551-3815. Sincerely, Division of Corporation Finance Office of Technology cc: Marc Rivera

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United States securities and exchange commission logo
February 1, 2023
Charles M. Fernandez
Chief Executive Officer
NextPlat Corp
3250 Mary St., Suite 410
Coconut Grove, FL 33133
Re:NextPlat Corp
Registration Statement on Form S-3
Filed January 26, 2023
File No. 333-269422
Dear Charles M. Fernandez:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rule 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 Jeff Kauten, Staff Attorney, at (202) 551-3447, or in his absence, Jan
Woo, Legal Branch Chief, at (202) 551-3453, with any questions.  If you require further
assistance, please contact Larry Spirgel, Office Chief, at (202) 551-3815.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Marc Rivera

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