SEC Comment Letter 0000000000-24-008805 to Rekor Systems, Inc. (REKR) (CIK 0001697851) (REKR)
Rekor Systems, Inc. (REKR) (CIK 0001697851)
Date: Aug. 1, 2024 · CIK: 0001697851 · Accession: 0000000000-24-008805
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File numbers found in text: 333-281042
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August 1, 2024
Eyal Hen
Chief Financial Officer
Rekor Systems, Inc.
6721 Columbia Gateway Drive, Suite 400
Columbia, MD 21046
Re:Rekor Systems, Inc.
Registration Statement on Form S-3
Filed on July 26, 2024
File No. 333-281042
Dear Eyal Hen:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:William J. Bruno