# EDGAR Filing Document

**Accession Number:** 0001058307
**File Stem:** 0000000000-23-001032
**Filing Date:** 2023-2
**Character Count:** 3836
**Document Hash:** aca499700f5ff0c22abdde667ff24f78
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001032.hdr.sgml**: 20230308

**ACCESSION NUMBER**: 0000000000-23-001032

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230201

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NextPlat Corp
- **CENTRAL INDEX KEY:** 0001058307
- **STANDARD INDUSTRIAL CLASSIFICATION:** TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
- **IRS NUMBER:** 650783722
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 3250 MARY ST
- **STREET 2:** SUITE 410
- **CITY:** COCONUT GROVE
- **STATE:** FL
- **ZIP:** 33133
- **BUSINESS PHONE:** 1-305-560-5355

**MAIL ADDRESS:**
- **STREET 1:** 3250 MARY ST
- **STREET 2:** SUITE 410
- **CITY:** COCONUT GROVE
- **STATE:** FL
- **ZIP:** 33133

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ORBSAT CORP
- **DATE OF NAME CHANGE:** 20190819

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Orbital Tracking Corp.
- **DATE OF NAME CHANGE:** 20150128

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Great West Resources, Inc.
- **DATE OF NAME CHANGE:** 20140514

## Text-Extract

```

United States securities and exchange commission logo

                 February 1, 2023

       Charles M. Fernandez
       Chief Executive Officer
       NextPlat Corp
       3250 Mary St., Suite 410
       Coconut Grove, FL 33133

                                                        Re: NextPlat Corp
                                                            Registration
Statement on Form S-3
                                                            Filed January 26,
2023
                                                            File No. 333-269422

       Dear Charles M. Fernandez:

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

              Please refer to Rule 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 Jeff Kauten, Staff Attorney, at (202) 551-3447,
or in his absence, Jan
       Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you
require further
       assistance, please contact Larry Spirgel, Office Chief, at (202)
551-3815.

                 Sincerely,

                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Marc Rivera

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 1, 2023

Charles M. Fernandez
Chief Executive Officer
NextPlat Corp
3250 Mary St., Suite 410
Coconut Grove, FL 33133

**Re: NextPlat Corp**
**Registration Statement on Form S-3**
**Filed January 26, 2023**
**File No. 333-269422**

Dear Charles M. Fernandez:

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

Please refer to Rule 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 Jeff Kauten, Staff Attorney, at (202) 551-3447, or in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you require further assistance, please contact Larry Spirgel, Office Chief, at (202) 551-3815.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Marc Rivera