Correspondence 0001683168-26-001340 from Doroni Aerospace, Inc. (CIK 0001890225)

Doroni Aerospace, Inc. (CIK 0001890225)
Date: Feb. 27, 2026 · CIK: 0001890225 · Accession: 0001683168-26-001340

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File numbers found in text: 024-12693

Date

February 27, 2026

Author

Form

CORRESP

Company

Doroni Aerospace, Inc. (CIK 0001890225)

Letter

Division of Corporation Finance Office of Manufacturing Doroni Aerospace, Inc. Pre Qualification Amendment on Form 1-A Filed February 26, 2026 File 024-12693

Dear Ms. Donahue,

We understand that the staff of the U.S. Securities and Exchange Commission (the “Commission”) has completed its review of the Pre-Qualification Amendment No. 1 on Form 1-A, as amended (the “Offering Statement”), of Doroni Aerospace, Inc. (the “Company”) and we respectfully request that the above referenced Offering Statement be declared qualified by the Commission at 12:00 PM Eastern Time, Tuesday, March 3, 2026, or as soon thereafter as possible.

We request that we be notified of such qualification by a telephone call to Max Lindenfeld, Esq., the Company’s outside counsel, at (646) 878-0891. We also respectfully request that a copy of the written order from the Commission verifying the date and time of qualification of the Company’s Offering Statement be sent to the Company via email at mlindenfeld@pearlcohen.com.

Sincerely,
DORONI AEROSPACE, INC.

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CORRESP
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Doroni Aerospace, Inc.

11555 Heron Bay Blvd., Suite 200

Coral Springs, FL 33076

February 27, 2026

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn: Erin Donahue

    Re:

    Doroni Aerospace, Inc.

    Pre Qualification Amendment on Form 1-A

    Filed February 26, 2026

    File 024-12693

Dear Ms. Donahue,

We understand that the staff of the U.S. Securities
and Exchange Commission (the “Commission”) has completed its review of the Pre-Qualification Amendment No. 1 on Form
1-A, as amended (the “Offering Statement”), of Doroni Aerospace, Inc. (the “Company”) and we respectfully
request that the above referenced Offering Statement be declared qualified by the Commission at 12:00 PM Eastern Time, Tuesday, March
3, 2026, or as soon thereafter as possible.

We request that we be notified of such qualification
by a telephone call to Max Lindenfeld, Esq., the Company’s outside counsel, at (646) 878-0891. We also respectfully request that
a copy of the written order from the Commission verifying the date and time of qualification of the Company’s Offering Statement
be sent to the Company via email at mlindenfeld@pearlcohen.com.

Sincerely,

DORONI AEROSPACE, INC.

    By:
    /s/ Doron Merdinger

    Doron Merdinger

    Chief Executive Officer

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