<SEC-DOCUMENT>0000898432-24-000210.txt : 20240501
<SEC-HEADER>0000898432-24-000210.hdr.sgml : 20240501
<ACCEPTANCE-DATETIME>20240307112354
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000898432-24-000210
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240307

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AeroVironment Inc
		CENTRAL INDEX KEY:			0001368622
		STANDARD INDUSTRIAL CLASSIFICATION:	AIRCRAFT [3721]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				952705790
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		241 18TH STREET SOUTH, SUITE 415
		CITY:			ARLINGTON
		STATE:			VA
		ZIP:			22202
		BUSINESS PHONE:		805 520 8350

	MAIL ADDRESS:	
		STREET 1:		241 18TH STREET SOUTH, SUITE 415
		CITY:			ARLINGTON
		STATE:			VA
		ZIP:			22202
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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            <div>&#160;<img src="image00001.jpg"></div>
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              <div style="font-family: Arial; font-size: 9pt;">241 18<sup>th</sup> Street South, Suite 415, Arlington, VA 22202</div>
              <div style="font-family: Arial; font-size: 9pt;">Telephone (805) 520-8350</div>
              <div style="color: rgb(89, 89, 89); font-family: Arial; font-size: 9pt; font-weight: bold;">www.avinc.com &#9679; NASDAQ: AVAV</div>
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    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 12pt;">March 7, 2024</div>
    <div style="font-family: 'Times New Roman',Times,serif; font-size: 12pt;"><br>
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    <div style="font-family: 'Times New Roman',Times,serif; font-size: 12pt;">Beverly Singleton, Claire Erlanger</div>
    <div style="font-family: 'Times New Roman',Times,serif; font-size: 12pt;">Division of Corporation Finance</div>
    <div style="font-family: 'Times New Roman',Times,serif; font-size: 12pt;">Office of Manufacturing</div>
    <div style="font-family: 'Times New Roman',Times,serif; font-size: 12pt;">Securities and Exchange Commission</div>
    <div style="font-family: 'Times New Roman',Times,serif; font-size: 12pt;">100 F Street, N.E.</div>
    <div style="font-family: 'Times New Roman',Times,serif; font-size: 12pt;">Washington, DC 20549</div>
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            <td style="width: 6%; text-align: left; vertical-align: top; font-size: 12pt;"><font style="font-weight: bold;">Re:</font><br>
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              <div style="font-size: 12pt;"><font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">AeroVironment, Inc.</font></div>
              <div style="font-weight: bold; font-size: 12pt;">Form 10-K for Fiscal Year Ended April 30, 2023</div>
              <div> <font style="font-weight: bold; font-size: 12pt;">File No. 001-33261</font></div>
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    <div style="font-family: 'Times New Roman',Times,serif; font-size: 12pt;">Dear Ms. Singleton and Ms. Erlanger:</div>
    <div style="font-family: 'Times New Roman',Times,serif; font-size: 12pt;"><br>
    </div>
    <div style="font-family: 'Times New Roman',Times,serif; font-size: 12pt;">In your letter dated February 26, 2024 (the &#8220;Staff Comment Letter&#8221;), you requested that we respond to your comments regarding our Form 10-K for fiscal
      year ended April 30, 2023 within ten business days or advise you when we would provide a response.</div>
    <div style="font-family: 'Times New Roman',Times,serif; font-size: 12pt;"><br>
    </div>
    <div style="font-family: 'Times New Roman',Times,serif; font-size: 12pt;">As discussed with Ms. Singleton by telephone on March 6, 2024, this correspondence confirms our request for an&#160;extension&#160;of time to respond to the
      Staff Comment Letter so that we can devote appropriate time and resources to consider your comments and to complete our responses. We expect to provide our responses to the Staff Comment Letter on or before March 15, 2024. Thank you for your
      consideration. If you have any questions, please do not hesitate to contact me at (805) 520-8350.</div>
    <div style="font-family: 'Times New Roman',Times,serif; font-size: 12pt;"><br>
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    <div style="font-family: 'Times New Roman',Times,serif; font-size: 12pt;">Sincerely,</div>
    <div style="font-family: 'Times New Roman',Times,serif; font-size: 12pt;"><br>
    </div>
    <div style="font-size: 12pt; font-weight: bold;">AEROVIRONMENT, INC.</div>
    <font style="font-size: 12pt;"><br>
    </font>
    <div style="font-size: 12pt; font-weight: bold;"> <u><font style="font-weight: normal;">/s/ <font style="text-transform: uppercase;">Kevin P. McDonnell&#160;&#160;&#160;</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <div style="font-size: 12pt; font-weight: bold;"><font style="font-weight: normal;">Kevin P. McDonnell</font> </div>
    <div style="margin-bottom: 5pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-weight: bold;"> <font style="font-weight: normal;">Senior Vice President and Chief Financial Officer</font></div>
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