# EDGAR Filing Document

**Accession Number:** 0001860160
**File Stem:** 0001193125-25-322292
**Filing Date:** 2025-12
**Character Count:** 2512
**Document Hash:** e62465c2f1b58307e2ae73a4dba8ac8d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-322292.hdr.sgml**: 20260616

**ACCESSION NUMBER**: 0001193125-25-322292

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251217

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Firefly Aerospace Inc.
- **CENTRAL INDEX KEY:** 0001860160
- **STANDARD INDUSTRIAL CLASSIFICATION:** GUIDED MISSILES & SPACE VEHICLES & PARTS [3760]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 815194980
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2203 SCOTTSDALE DRIVE
- **CITY:** LEANDER
- **STATE:** TX
- **ZIP:** 786416332
- **BUSINESS PHONE:** 5122776959

**MAIL ADDRESS:**
- **STREET 1:** 2203 SCOTTSDALE DRIVE
- **CITY:** LEANDER
- **STATE:** TX
- **ZIP:** 786416332

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

December 17, 2025

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Attention: | Kristen Baldwin |
| **Re:** | **Firefly Aerospace Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **Registration File No. 333-291599** |

---

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, Firefly Aerospace Inc. (the "Company") hereby requests that the effective date for the Registration Statement referred to above (the "Registration Statement") be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on December 19, 2025, or as soon thereafter as is practicable.

Please contact Kevin M. Frank at (312) 862-3373 or, in his absence, Ashley Sinclair at (312) 862-3928, both of Kirkland & Ellis LLP, the Company's legal counsel, when the Registration Statement has been declared effective or if you have any other questions or concerns regarding this matter.

Thank you in advance for your assistance.

\* \* \* \* \*

---

| | |
|:---|:---|
|  | Very truly yours, |
|  | FIREFLY AEROSPACE INC. |
| By: | /s/ David Wheeler |
|  | Name: David Wheeler |
|  | Title: General Counsel and Senior Vice President |

---

Firefly Aerospace Inc. \| **www.fireflyspace.com**

1320 Arrow Point Drive #109 \| Cedar Park, TX 78613 \| **T** 512.893.5570

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cc: Jason Kim, Chief Executive Officer, Firefly Aerospace Inc.

Robert M. Hayward, P.C., Kirkland & Ellis LLP

Kevin M. Frank, Kirkland & Ellis LLP

Ashley Sinclair, Kirkland & Ellis LLP