Company: KITTW
Filing Date: 2025-02-12
Form Type: CORRESP
Source: 0001849820-25-000049
Chunk: 0

Company: Nauticus Robotics, Inc.
Filing Date: 2025-02-12
Form: CORRESP
Chunk 0
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February 12, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attention: Mariam Mansaray Jan Woo Re: Nauticus Robotics, Inc. Registration Statement of Form S-3 Filed February 3, 2025 File No. 333-284675 SEC Comment Letter dated February 10, 2025 Dear Mmes. Mansaray and Woo: Nauticus Robotics, Inc.(“Nautiucs”, the “Registrant” or the “Company”), is submitting via EDGAR for review by the Securities and Exchange Commission (the “Commission”) this response letter to the Registrant’s above-referenced Registration Statement of Form S-3 (the “Registration Statement”). This letter reflects the Registrant’s respectful acknowledgement and response to the comments received from the staff of the Commission (the “Staff”) contained in the Staff’s letter dated February 10, 2025 (the “Comment Letter”), and certain other updated information. The Staff’s comments as reflected in the Comment Letter are reproduced in italics in this letter, and the corresponding responses of the Registrant are shown below each comment. Registration Statement of Form S-3 filed February 3, 2025 Cover Page 1. It appears that you may be relying on General Instruction I.B.6 of Form S-3 to register this offering. If true, in accordance with Instruction 7 to General Instruction I.B.6, please set forth on the outside front cover of the prospectus the calculation of the aggregate market value of your outstanding voting and non-voting common equity and the amount of all securities offered pursuant to General Instruction I.B.6 during the prior 12 calendar month period that ends on, and includes, the date of this prospect. Response: The Company respectfully informs the Staff that the Company intended to rely on General Instruction I.B.1 of Form S-3 to register this offering, because the aggregate market value of the common stock held by non-affiliates of the Company was over $75 million within 60 days prior to the date of the filing of the Form S-3.

Mmes. Mansaray and Woo Securities and Exchange Commission February 12, 2025 Page 2 On January 6, 2025, the closing price of the common stock of the Company was $4.86 per share. On January 16, 2025, there were