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SEC Comment Letter for NextPlat (NXPL) — May 13, 2026

NextPlat Corp
Date: May 13, 2026 · CIK: 0001058307 · Accession: 0000000000-26-004875

Offering / Registration Process

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Document Type
Confidence
SEC Posture
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Reasoning

File numbers found in text: 333-295602

Date
May 13, 2026
Author
Division of
Form
UPLOAD
Company
NextPlat Corp

Letter

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.

May 13, 2026

David Phipps Chief Executive Officer NextPlat Corp 400 Ansin Blvd, Suite A Hallandale Beach, FL 33009

Sincerely,
Division of
Corporation Finance
Office of
Technology

Show Raw Text
<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>