VIA EDGAR
April 28, 2021
THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Division of Corporation Finance
Washington, D.C. 20549
Re: |
Amended Registration Statement on Form S-1 File No. 333-253491 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Red Cat Holdings, Inc. (the “Company”) hereby requests acceleration of the effective date of its Amended Registration Statement on Form S-1 to 5:00 p.m. Eastern Daylight Time on April 29, 2021, or as soon thereafter as is practicable.
The Company acknowledges the following:
Red Cat Holdings, Inc.
By: /s/ Jeffrey M. Thompson
Jeffrey M. Thompson
President and CEO