SEC Comment Letter for NextPlat (NXPL) — May 13, 2026
NextPlat Corp
Date: May 13, 2026 · CIK: 0001058307 · Accession: 0000000000-26-004875
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File numbers found in text: 333-295602
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 13, 2026 David Phipps Chief Executive Officer NextPlat Corp 400 Ansin Blvd, Suite A Hallandale Beach, FL 33009 Re: NextPlat Corp Registration Statement on Form S-3 Filed May 6, 2026 File No. 333-295602 Dear David Phipps: 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 Marion Graham at 202-551-6521 with any questions. Sincerely, Division of Corporation Finance Office of Technology </TEXT> </DOCUMENT>