# EDGAR Filing Document

**Accession Number:** 0001058307
**File Stem:** 0001493152-23-003517
**Filing Date:** 2023-2
**Character Count:** 2191
**Document Hash:** f575672f7c7e0ed297784c7140f1ce27
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-003517.hdr.sgml**: 20230308

**ACCESSION NUMBER**: 0001493152-23-003517

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230203

**FILER**: 

**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:** CORRESP

**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

**NextPlat Corp.**

**3250 Mary St., Suite 410**

**Coconut Grove, FL 33133**

February 3, 2023

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **NextPlat Corp** |
|  | **Registration Statement on Form S-3** |
|  | **File No. 333-269422** |

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Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, NextPlat Corp, a Nevada corporation (the "***Company***"), hereby respectfully requests that the effective date for the Registration Statement referenced above be accelerated so that it will be declared effective at 4:30 P.M. (Eastern Time) on February 7, 2023, or as soon thereafter as possible on such date.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **NextPlat Corp.** | **NextPlat Corp.** |
| By: | */s/ Charles M. Fernandez* |
| Name: | Charles M. Fernandez |
| Title: | Executive Chairman and Chief Executive Officer |

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