<SEC-DOCUMENT>0001554795-21-000141.txt : 20210527
<SEC-HEADER>0001554795-21-000141.hdr.sgml : 20210527
<ACCEPTANCE-DATETIME>20210426171952
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ACCESSION NUMBER:		0001554795-21-000141
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210426

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Red Cat Holdings, Inc.
		CENTRAL INDEX KEY:			0000748268
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				860490034
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1607 PONCE DE LEON AVE
		STREET 2:		SUITE 407
		CITY:			SAN JUAN
		STATE:			PR
		ZIP:			00909
		BUSINESS PHONE:		833-373-3228

	MAIL ADDRESS:	
		STREET 1:		1607 PONCE DE LEON AVE
		STREET 2:		SUITE 407
		CITY:			SAN JUAN
		STATE:			PR
		ZIP:			00909

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TimefireVR Inc.
		DATE OF NAME CHANGE:	20161121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EnergyTEK Corp.
		DATE OF NAME CHANGE:	20140723

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BROADLEAF CAPITAL PARTNERS INC
		DATE OF NAME CHANGE:	20040928
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<P STYLE="font: 12pt/150% Times New Roman, Times, Serif; margin: 6pt 0 6pt 4in">April 26, 2021</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt"><FONT STYLE="letter-spacing: -0.1pt"><I><U>VIA EDGAR </U></I></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt">Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549<BR>
<BR>
</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 1in">RE:</TD><TD><FONT STYLE="letter-spacing: -0.1pt">Red Cat Holdings, Inc. (&ldquo;Company&rdquo;)</FONT><BR>
Registration Statement on Form S-1<BR>
<U>(File No. 333-253491) (the &ldquo;Registration Statement&rdquo;)</U>&#9;</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt">Ladies and Gentlemen:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 1in">Pursuant to Rule 461 of the
General Rules and Regulations promulgated under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), ThinkEquity,
a division of Fordham Financial Management Inc., as representative of the underwriters of the offering, hereby joins the request of the
Company that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective on
Wednesday, April 28, 2021, at 5:00 p.m., ET, or as soon thereafter as practicable.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 1in">Pursuant to Rule 460 of the
General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the several
underwriters, wish to advise you that, through April 26, 2021, we distributed to each underwriter or dealer, who is reasonably anticipated
to be invited to participate in the distribution of the security, as many copies, as well as &ldquo;E-red&rdquo; copies of the Preliminary
Prospectus dated April 8, 2021, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 1in">We have complied and will
continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt 2.75in">Very truly yours,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt 2.75in">THINKEQUITY</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt 2.75in">A Division of Fordham Financial Management, Inc.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt 2.75in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt 2.75in">By:&#9;<U>&nbsp;/s/&nbsp;  Priyanka Mahajan&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0.15in 0 3.05in; text-indent: 0in">Name: Priyanka Mahajan</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0.15in 6pt 3.05in; text-indent: 0in">Title: Managing Director, Investment
Banking</P>

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