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SEC Comment Letter 0000000000-25-003886 to Unusual Machines, Inc. (UMAC)

Unusual Machines, Inc.
Date: April 11, 2025 · CIK: 0001956955 · Accession: 0000000000-25-003886

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File numbers found in text: 333-286413

Date
April 11, 2025
Author
Division of
Form
UPLOAD
Company
Unusual Machines, Inc.

Letter

Re: Unusual Machines, Inc. Registration Statement on Form S-3 Filed April 7, 2025 File No. 333-286413 Dear Brian Hoff:

April 11, 2025

Brian Hoff Chief Financial Officer Unusual Machines, Inc. 4677 L B McLeod Rd Suite J Orlando, FL 32811

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Kristin Baldwin at 202-551-7172 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 11, 2025

Brian Hoff
Chief Financial Officer
Unusual Machines, Inc.
4677 L B McLeod Rd
Suite J
Orlando, FL 32811

 Re: Unusual Machines, Inc.
 Registration Statement on Form S-3
 Filed April 7, 2025
 File No. 333-286413
Dear Brian Hoff:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Kristin Baldwin at 202-551-7172 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>