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                                                            July 23, 2025

Jason Kim
Chief Executive Officer
Firefly Aerospace Inc.
1320 Arrow Point Drive #109
Cedar Park, TX 78613

       Re: Firefly Aerospace Inc.
           Registration Statement on Form S-1
           Filed July 11, 2025
           File No. 333-288646
Dear Jason Kim:

       We have reviewed your registration statement and have the following
comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Form S-1 filed July 11, 2025
General

1.     We note your multi launch agreement with Lockheed Martin that includes
up to 25
       missions over the next five years. We note Alpha   s launch experienced
a mishap
       during your April 2025 launch and the FAA grounded Alpha until further
notice.
       Please update your disclosures to disclose this launch failure, impact
of the launch
       failure on your business and any updates on the FAA investigation.
Please update
       your summary, risk factor and any other relevant section of your
prospectus.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
 July 23, 2025
Page 2

time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Jeff Gordon at 202-551-3866 or Melissa Gilmore at
202-551-3777 if
you have questions regarding comments on the financial statements and related
matters. Please contact Bradley Ecker at 202-551-4985 or Asia Timmons-Pierce at
202-551-
3754 with any other questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing
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