<SEC-DOCUMENT>0001062993-22-022600.txt : 20230105
<SEC-HEADER>0001062993-22-022600.hdr.sgml : 20230105
<ACCEPTANCE-DATETIME>20221121203458
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-22-022600
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20221121

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KWESST Micro Systems Inc.
		CENTRAL INDEX KEY:			0001889823
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A1
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		155 TERENCE MATTHEWS CRESCENT, UNIT #1
		CITY:			KANATA
		STATE:			A6
		ZIP:			K2M 2A8
		BUSINESS PHONE:		613-319-0537

	MAIL ADDRESS:	
		STREET 1:		155 TERENCE MATTHEWS CRESCENT, UNIT #1
		CITY:			KANATA
		STATE:			A6
		ZIP:			K2M 2A8
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>

<head>
    <title>KWESST Micro Systems Inc.: CORRESP - Filed by newsfilecorp.com</title>
</head>

<body style="font-size:10pt; font-family:'Times New Roman';">
    <hr width="100%" size="3" color="black" noshade="noshade"><a name="page_1"></a>
    <div>
        <p style="text-align: center;"><img src="correspx001.jpg" style="width: 197px;" height="95"></p>
    </div>
    <p style="text-align: justify;"><u><b>SUBMISSION VIA EDGAR</b></u></p>
    <p style="margin-bottom: 0pt; text-align: justify;">November 21, 2022</p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;">Division of Corporation Finance</p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;">Office of Technology</p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;">Securities and Exchange Commission</p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;">100 F Street, N.E.</p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;">Washington, D.C. 20549</p>
    <p style="margin-top: 0pt; text-align: justify;">Attn: Melissa Kindelan, Christine Dietz, Patrick Faller and Jan Woo</p>
    <p style="text-align: justify; margin-left: 72pt; margin-bottom: 0pt; text-indent: -36pt;"><b>Re:<font style="display: inline-block; width: 20pt;">&#160;</font>KWESST Micro Systems Inc.</b></p>
    <p style="text-align: justify; margin-left: 72pt; margin-bottom: 0pt; text-indent: -0.35pt; margin-top: 0pt;"><b>Amendment No. 5 to Registration Statement on Form F-1</b></p>
    <p style="text-align: justify; margin-left: 35.65pt; margin-bottom: 0pt; text-indent: 36pt; margin-top: 0pt;"><b>Filed November 14, 2022</b></p>
    <p style="text-align: justify; margin-left: 72pt; text-indent: -0.35pt; margin-top: 0pt;"><b>File No. 333-266897</b></p>
    <p style="text-align: justify;">Dear Ladies and Gentlemen:</p>
    <p style="text-align: justify;"><font style="width: 36pt; display: inline-block;">&#160;</font>KWESST Micro Systems Inc. (the "<u>Company</u>") hereby respectfully withdraws its request, dated November 18, 2022, that the effective date of the registration statement referred to above be accelerated so that it will become effective at 5:00 p.m., Eastern Time, on Tuesday, November 22, 2022. The Company intends to submit a revised acceleration request at a later date.</p>
    <p style="text-align: center;">*****</p>
    <hr style="page-break-after: always; text-align: center;" width="100%" size="5" color="black" noshade="noshade"><a name="page_2"></a>
    <p style="text-align: justify;">If you should have any questions regarding this request, please do not hesitate to contact the undersigned at (613) 319-0537, or Richard Raymer of Dorsey &amp; Whitney LLP, our outside legal counsel at (416) 367-7388.</p>
    <table style="width: 100%; border-collapse: collapse; font-size: 10pt;" cellspacing="0" cellpadding="0">
        <tr>
            <td style="width: 99.6667px; padding-right: 2.65pt; padding-left: 2.65pt; vertical-align: bottom;">&#160;</td>
            <td style="width: 107.833px; padding-right: 2.65pt; padding-left: 2.65pt; vertical-align: bottom;">
                <p style="text-align: justify; margin-left: 2.15pt; margin-top: 0pt;">Sincerely,<br><b>KWESST Micro Systems Inc.</b></p>
            </td>
        </tr>
        <tr>
            <td style="width: 106.733px; vertical-align: bottom;">&#160;</td>
            <td style="width: 114.9px; vertical-align: bottom;">
                <p style="text-align: justify; margin-top: 0pt; margin-bottom: 0pt;">&#160;</p>
            </td>
        </tr>
        <tr>
            <td style="width: 99.6667px; padding-right: 2.65pt; padding-left: 2.65pt; vertical-align: bottom;">&#160;</td>
            <td style="width: 107.833px; padding-right: 2.65pt; padding-left: 2.65pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000;">
                <p style="text-align: justify; margin-left: 2.15pt; margin-top: 0pt; margin-bottom: 0pt;"><i>/s/ Steve Archambault</i></p>
            </td>
        </tr>
        <tr>
            <td style="width: 99.6667px; padding-right: 2.65pt; padding-left: 2.65pt; vertical-align: bottom;">&#160;</td>
            <td style="width: 107.833px; padding-right: 2.65pt; padding-left: 2.65pt; vertical-align: bottom;">
                <p style="margin-left: 2.15pt; text-align: justify; margin-top: 0pt;">Steve Archambault</p>
                <p style="margin-left: 2.15pt; text-align: justify; margin-bottom: 0pt;">Chief Financial Officer</p>
            </td>
        </tr>
    </table>
    <p style="text-align: justify;">&#160;</p>
    <p style="text-align: justify;">cc: Richard Raymer, Dorsey &amp; Whitney LLP</p>
    <hr width="100%" size="5" color="black" noshade="noshade">
</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>correspx001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 correspx001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  0" P,# @0# P,$! 0$!0D&!04%
M!0L(" 8)#0L-#0T+# P.$!01#@\3#PP,$A@2$Q46%Q<7#A$9&QD6&A06%Q;_
MVP!# 00$! 4%!0H&!@H6#PP/%A86%A86%A86%A86%A86%A86%A86%A86%A86
M%A86%A86%A86%A86%A86%A86%A86%A;_P  1" !> ,4# 2(  A$! Q$!_\0
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8@ HHHH **** "BBB@ HHHH **** /__9

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