<SEC-DOCUMENT>0001554795-25-000072.txt : 20250522
<SEC-HEADER>0001554795-25-000072.hdr.sgml : 20250522
<ACCEPTANCE-DATETIME>20250319171401
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001554795-25-000072
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20250319

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Red Cat Holdings, Inc.
		CENTRAL INDEX KEY:			0000748268
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		ORGANIZATION NAME:           	06 Technology
		EIN:				880490034
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		15 AVE. MUNOZ RIVERA
		STREET 2:		STE 2200
		CITY:			SAN JUAN
		PROVINCE COUNTRY:   	PR
		BUSINESS PHONE:		833-373-3228

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		15 AVE. MUNOZ RIVERA
		STREET 2:		STE 2200
		CITY:			SAN JUAN
		PROVINCE COUNTRY:   	PR

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="text-align: center; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><B>&nbsp;<IMG SRC="header.jpg" ALT=""></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>VIA EDGAR</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">March 19, 2025</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">THE UNITED STATES SECURITIES</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">AND EXCHANGE COMMISSION</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 8%; padding-right: 5.4pt; padding-left: 5.4pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 11pt"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 92%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Red Cat Holdings, Inc.</B></P>
    <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Registration Statement on Form S-3</B></P>
    <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Filed March 10, 2025</B></P>
    <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>File No. 333-285669</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Reference is made to our letter, filed as correspondence
via EDGAR on March 18, 2025, in which the undersigned registrant, Red Cat Holdings, Inc., a Nevada corporation (the &ldquo;<U>Company</U>&rdquo;),
requested acceleration of the effectiveness of the above-referenced Registration Statement on Form&nbsp;S-1&nbsp;(the &ldquo;<U>Registration
Statement</U>&rdquo;) to 5:00 p.m. Eastern Daylight Time on March 20, 2025, or as soon thereafter as practicable (the &ldquo;<U>Effective
Time</U>&rdquo;), in accordance with Rule 461 under the Securities Act of 1933, as amended.</P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is no longer requesting that the Registration
Statement be declared effective at the Effective Time and we hereby formally withdraw our request for acceleration of the effective date
until further notice from the Company.</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="letter-spacing: -0.15pt">Red Cat Holdings, Inc.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.15pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.15pt">By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#9;<U>/s/
Jeffrey M. Thompson</U></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="letter-spacing: -0.15pt">Jeffrey
M. Thompson</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="letter-spacing: -0.15pt">President
and CEO</FONT></P>

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

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>header.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 header.jpg
M_]C_X  02D9)1@ ! 0$ > !X  #_VP!#  ," @," @,# P,$ P,$!0@%!00$
M!0H'!P8(# H,# L*"PL-#A(0#0X1#@L+$!80$1,4%145# \7&!84&!(4%13_
MVP!# 0,$! 4$!0D%!0D4#0L-%!04%!04%!04%!04%!04%!04%!04%!04%!04
M%!04%!04%!04%!04%!04%!04%!04%!3_P  1"  W 5L# 2(  A$! Q$!_\0
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M#;2R#JB%A^ H&E=V):*^>=1_:#UJSU"Y@6W@*QR,HROH:J_\-%Z]_P ^]O\
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M\<ZG=6]Y%%&L2!@4%73QM&I)0B]6<V)R#'82C*O52Y5YGJ5%%%=Y\X%5[_\
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M:SE1IV?NHZZ6/Q3G%.J]UU9\T?"E!!\3+=$^51*P 'I7U17RS\+_ /DJ%O\
M]=6KZEKAR[^&_4^@XIUQ5/\ PH*^??VB]76XU:ST^-0SQKN8CK7T%7R]\9IF
ML_B1+.R[D4J0#T(J\PE:C;NS#ABFIX_F>\4VO4\Y8-&<.I7ZBFBOJ2Q\&>'O
M'7A6"9+6))98OOQ]0V*^</%&AOX;URZL'Y\IB 3W%>'7PTJ*4KW3/T;+\VI8
M^<Z2BXSCNF91-/1)/OA&P.Y'%>F?!CX=0>+;N2\OE+6L)X7U-=%\<4TCP[I<
M&G6%K%'-(<DIU HCAI.DZS=D*>;TUC5@:<7*77LCT?X2ZQ'K/@FQ9  T:[&
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M^G+I&FP6BMO6)0H8]ZN5VP5HI,\"M)3J2DMFV+1115&(4444 )1110 4444
M+1110 4F:** "EHHH **** "BBB@ HHHH *2BB@ (##!&0:SY?#VFSL6>RA9
MCW*"BBDTGN7&<H?"[$UII5G8G-O;1Q'U5<5;HHH22V$Y.3NV)2T44R1*6BB@
F I*** %I*** "EHHH 2EHHH 2BBB@!:2BB@!:2BB@!:*** /_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
