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CORRESP Filing

WRAP TECHNOLOGIES, INC.
Date: Feb. 11, 2026 · CIK: 0001702924 · Accession: 0001493152-26-006190

Offering / Registration Process

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File numbers found in text: 333-293318

Date
Feb. 11, 2026
Author
Chief
Form
CORRESP
Company
WRAP TECHNOLOGIES, INC.

Letter

Wrap Technologies, Inc.

Main Hwy, Suite 202

Miami, Florida 33133

February 11, 2026

VIA EDGAR

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

Washington, D.C. 20549

Attention: Sarah Sidwell

Re: Wrap Technologies, Inc.

Registration Statement on Form S-3

Originally filed on February 9, 2026

File No. 333-293318 (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 4:00 p.m., Eastern Time, on February 13, 2026, 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: Alla Digilova, Esq. at (212) 659-4993.

Very
truly yours,
Wrap
Technologies, Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 Wrap
Technologies, Inc.

 3480
Main Hwy, Suite 202

 Miami,
Florida 33133

 February
11, 2026

 VIA
EDGAR

 Division
of Corporation Finance

 Office
of Manufacturing

 U.S.
Securities and Exchange Commission

 Washington,
D.C. 20549

 Attention:
Sarah Sidwell

 Re:
 Wrap
 Technologies, Inc.

 Registration
 Statement on Form S-3

 Originally
 filed on February 9, 2026

 File
 No. 333-293318 (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 4:00 p.m., Eastern Time, on February
13, 2026, 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: Alla Digilova, Esq. at (212) 659-4993.

 Very
 truly yours,

 Wrap
 Technologies, Inc.

 By:
 /s/
 Scot Cohen

 Scot
 Cohen

 Chief
 Executive Officer

 cc:
 Alla Digilova, Esq.,
 Haynes and Boone, LLP