<SEC-DOCUMENT>0001575705-21-000231.txt : 20210604
<SEC-HEADER>0001575705-21-000231.hdr.sgml : 20210604
<ACCEPTANCE-DATETIME>20210504130342
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001575705-21-000231
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210504

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AgEagle Aerial Systems Inc.
		CENTRAL INDEX KEY:			0000008504
		STANDARD INDUSTRIAL CLASSIFICATION:	AIRCRAFT [3721]
		IRS NUMBER:				880422242
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8863 E 34TH STREET N
		CITY:			WICHITA
		STATE:			KS
		ZIP:			67226
		BUSINESS PHONE:		(620) 325-6363

	MAIL ADDRESS:	
		STREET 1:		8863 E 34TH STREET N
		CITY:			WICHITA
		STATE:			KS
		ZIP:			67226

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EnerJex Resources, Inc.
		DATE OF NAME CHANGE:	20060926

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MILLENNIUM PLASTICS CORP
		DATE OF NAME CHANGE:	20000525

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AURORA CORP
		DATE OF NAME CHANGE:	19990825
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>AgEagle Aerial
Systems Inc.<BR> </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>8833 E. 34th Street North</B></P>

<P STYLE="text-align: center; margin-top: 0; font: 10pt/107% Times New Roman, Times, Serif; margin-bottom: 0"><B>Wichita, Kansas
67226</B><BR>
<BR></P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: right">May 4, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><U>VIA EDGAR &amp; TELECOPY</U></B><BR>
Mr. Tom Jones<BR>
Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Office of Manufacturing<BR>
U.S. Securities &amp; Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

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    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt; font: 12pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><P STYLE="margin: 0">RE:</P>


</TD><TD>AgEagle Aerial Systems Inc. <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(the
&ldquo;Company&rdquo;)</B></FONT><BR>
Registration Statement on Form S-3<BR>
(<U>File No. 333- <B>252801) (the &ldquo;Registration Statement&rdquo;)</B></U></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify">Dear Mr. Jones:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company hereby requests, pursuant to Rule
461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration
Statement so that such Registration Statement will become effective as of 5:00 p.m. on May 6, 2021, or as soon thereafter
as practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 1in">The Company hereby acknowledges
that:</P>

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<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Should the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission
from taking any action with respect to the Registration Statement;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy
and accuracy of the disclosure in the Registration Statement; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company may not assert Staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center">[Signature page follows]</P>

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    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Very truly yours, </TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><B>AGEAGLE AERIAL SYSTEMS INC.</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 52%">&nbsp;</TD>
    <TD STYLE="width: 3%"> By:</TD>
    <TD STYLE="width: 45%; border-bottom: Black 1pt solid">/s/ Nicole Fernandez-McGovern</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>Name: </TD>
    <TD>Nicole Fernandez-McGovern</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>Title: </TD>
    <TD><P STYLE="margin: 0; font: 10pt Times New Roman, Times, Serif">Chief Financial Officer</P>


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<BR></P>

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