Correspondence 0001683168-24-000777 from Unusual Machines, Inc. (UMAC)
Unusual Machines, Inc.
Date: Feb. 8, 2024 · CIK: 0001956955 · Accession: 0001683168-24-000777
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File numbers found in text: 333-270519
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CORRESP 1 filename1.htm Unusual Machines, Inc. 151 Calle De San Francisco San Juan, Puerto Rico 00901-1607 February 8, 2024 Via EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D. C. 20549 Attention: Thomas Jones, Esq. Re: Unusual Machines, Inc. Registration Statement on Form S-1 File No. 333-270519 Dear Mr. Jones: In accordance with Rule 461 promulgated pursuant to the Securities Act of 1933, Unusual Machines, Inc. is hereby requesting that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective at 5:30 pm, Eastern Time on February 13, 2024, or as soon thereafter as may be practicable. If you have any questions regarding this request, please contact Michael Harris, our legal counsel at (561) 644-2222. Sincerely, /s/ Allan Evans Allan Evans Chief Executive Officer cc: Michael D. Harris, Esq. Edward H. Schauder, Esq.