Correspondence 0001193125-26-239397 from Firefly Aerospace Inc. (FLY)
Firefly Aerospace Inc.
Date: May 26, 2026 · CIK: 0001860160 · Accession: 0001193125-26-239397
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CORRESP 1 filename1.htm CORRESP FIREFLY AEROSPACE INC. May 26, 2026 VIA EDGAR SUBMISSION United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549 Attention: Kristin Baldwin Re: Firefly Aerospace Inc. Registration Statement on Form S-1 Filed May 26, 2026 CIK: 0001860160 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, Firefly Aerospace Inc. (the “Company”) hereby requests that the effective date for the Registration Statement referred to above (the “Registration Statement”) be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on May 28, 2026, or as soon thereafter as is practicable. Please contact Kevin M. Frank at (312) 862-3373 of Kirkland & Ellis LLP, the Company’s legal counsel, when the Registration Statement has been declared effective or if you have any other questions or concerns regarding this matter. Thank you in advance for your assistance. Sincerely, FIREFLY AEROSPACE INC. By: /s/ David Wheeler Name: David Wheeler Title: SVP, General Counsel cc: Jason Kim, Chief Executive Officer, Firefly Aerospace Inc. Robert M. Hayward, P.C., Kirkland & Ellis LLP Kevin M. Frank, Kirkland & Ellis LLP Michael Kaplan, Davis Polk & Wardwell LLP Stephen Byeff, Davis Polk & Wardwell LLP Steven Glendon, Davis Polk & Wardwell LLP Firefly Aerospace Inc. | www.fireflyspace.com 2203 Scottsdale Drive | Leander, TX 78641 | T 512.893.5570