Company: FWDI
Filing Date: 2025-06-18
Form Type: CORRESP
Source: 0001683168-25-004580
Chunk: 0

Company: Forward Industries, Inc.
Filing Date: 2025-06-18
Form: CORRESP
Chunk 0
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<div align='center'>Forward Industries, Inc.

700 Veterans Memorial Highway

Suite 100

Hauppauge, New York 11788

June 18, 2025</div>

Via EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D. C. 20549

| Re: | Forward Industries, Inc.           |
|     | Registration Statement on Form S-1 |
|     | File No. 333-287906                |

Ladies and Gentlemen:

In accordance with Rule 461
promulgated pursuant to the Securities Act of 1933, Forward Industries, Inc. is hereby requesting that the effective date of the above-referenced
Registration Statement be accelerated so that the same will become effective at 9:30 a.m. on June 20, 2025, or as soon thereafter as is
practicable.

If you have any questions
regarding this request, please contact Brian Pearlman or Brian Bernstein, our legal counsel at (954) 880-9484.

Very Truly Yours,

/s/ Kathleen Weisberg____

Kathleen Weisberg

Chief Financial Officer

cc:

Brian A. Pearlman, Esq.

Brian S. Bernstein, Esq.