Correspondence 0001104659-23-065769 from Cadre Holdings, Inc. (CDRE) (CIK 0001860543) (CDRE)
Cadre Holdings, Inc. (CDRE) (CIK 0001860543)
Date: May 30, 2023 · CIK: 0001860543 · Accession: 0001104659-23-065769
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File numbers found in text: 333-271328
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CORRESP 1 filename1.htm CADRE HOLDINGS, INC. 13386 International Pkwy Jacksonville, FL 32218 (904) 741-5400 May 30, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Cadre Holdings, Inc. Registration Statement on Form S-3 Filed April 19, 2023 File No. 333-271328 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, and in connection with the above-referenced Registration Statement on Form S-3 (the “Registration Statement”), Cadre Holdings, Inc. hereby respectfully requests that the Registration Statement be declared effective at 4:00 pm Eastern Daylight Time on June 1, 2023, or as soon thereafter as practicable. We request that we be notified of such effectiveness by a telephone call to Mr. Robert L. Lawrence of Kane Kessler, P.C. at (212) 519-5103. Very truly yours, CADRE HOLDINGS, INC. /s/ Blaine Browers Blaine Browers Chief Financial Officer