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CORRESP Filing

WRAP TECHNOLOGIES, INC.
Date: Dec. 18, 2025 · CIK: 0001702924 · Accession: 0001493152-25-028358

Offering / Registration Process

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File numbers found in text: 333-290946

Date
October 17, 2025
Author
Chief
Form
CORRESP
Company
WRAP TECHNOLOGIES, INC.

Letter

Wrap Technologies, Inc.

Main Hwy, Suite 202

Miami, Florida 33133

December 18, 2025

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

Washington, D.C. 20549

Attention: Kristin Baldwin

Re: Wrap Technologies, Inc.

Registration Statement on Form S-3

Originally filed on October 17, 2025, as amended on December 12, 2025

File No. 333-290946 (the " Registration Statement ")

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the " Commission ") under the Securities Act of 1933, as amended, Wrap Technologies, Inc. (the " Company ") hereby respectfully requests acceleration of the effective date of the Registration Statement, so that it may become effective at 5:00 p.m., Eastern Time, on December 22, 2025, or as soon thereafter as practicable.

Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Rick A. Werner, Esq. at (212) 659-4974.

Very
truly yours,
Wrap
Technologies, Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 Wrap
Technologies, Inc.

 3480
Main Hwy, Suite 202

 Miami,
Florida 33133

 December
18, 2025

 VIA
EDGAR

 Division
of Corporation Finance

 U.S.
Securities and Exchange Commission

 Washington,
D.C. 20549

 Attention:
Kristin Baldwin

 Re:
 Wrap
 Technologies, Inc.

 Registration
 Statement on Form S-3

 Originally
 filed on October 17, 2025, as amended on December 12, 2025

 File
 No. 333-290946 (the " Registration Statement ")

 Request
 for Acceleration

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the " Commission ") under
the Securities Act of 1933, as amended, Wrap Technologies, Inc. (the " Company ") hereby respectfully requests
acceleration of the effective date of the Registration Statement, so that it may become effective at 5:00 p.m., Eastern Time, on December
22, 2025, or as soon thereafter as practicable.

 Should
any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes
and Boone, LLP, attention: Rick A. Werner, Esq. at (212) 659-4974.

 Very
 truly yours,

 Wrap
 Technologies, Inc.

 By:
 /s/
 Scot Cohen

 Scot
 Cohen

 Chief
 Executive Officer

 cc:
Rick A. Werner, Esq., Haynes and Boone, LLP