<SEC-DOCUMENT>0001062993-22-023104.txt : 20230105
<SEC-HEADER>0001062993-22-023104.hdr.sgml : 20230105
<ACCEPTANCE-DATETIME>20221201172138
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-22-023104
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20221201

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
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    <title>KWESST Micro Systems Inc.: CORRESP - Filed by newsfilecorp.com</title>
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    <hr width="100%" size="3" color="black" noshade="noshade"><a name="page_1"></a>
    <p style="margin-bottom: 0pt; text-align: center;"><b>ThinkEquity LLC</b></p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: center;">17 State Street, 41<sup>st</sup> Floor</p>
    <p style="margin-top: 0pt; text-align: center;">New York, NY 10004</p>
    <p style="text-align: right;">December 1, 2022</p>
    <p style="text-align: justify;"><u><i>VIA EDGAR</i></u></p>
    <p style="text-align: justify;">Securities and Exchange Commission<br>Division of Corporation Finance<br>100 F Street, N.E.<br>Washington, D.C. 20549</p>
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            <td style="vertical-align: top;">RE:</td>
            <td style="vertical-align: top;">KWESST Micro Systems Inc.&#160; ("Company")<br>Registration Statement on Form F-1<br>(File No. 333-266897) (the "Registration Statement")<br>Withdrawal of Prior Acceleration Request</td>
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    <p style="text-align: justify;">Ladies and Gentlemen:</p>
    <p style="text-indent: 36pt; text-align: justify;">Reference is made to our letter, filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on November 30, 2022, in which we requested the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 5:00 p.m. Eastern time, on December 1, 2022. We are no longer requesting that the Registration Statement be declared effective on December 1, 2022 at 5:00 p.m. Eastern time, and we hereby formally withdraw our prior request for acceleration of the effective date of the above-captioned Registration Statement, as amended.</p>
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            <td style="width: 50%;">&#160;</td>
            <td colspan="2">Very truly yours,</td>
        </tr>
        <tr>
            <td style="width: 50%;">&#160;</td>
            <td colspan="2">&#160;</td>
        </tr>
        <tr>
            <td style="width: 50%;"><b>&#160;</b></td>
            <td colspan="2"><b>&#160;</b><b>THINKEQUITY LLC</b></td>
        </tr>
        <tr>
            <td style="width: 50%;">&#160;</td>
            <td colspan="2">&#160;</td>
        </tr>
        <tr>
            <td style="width: 50%;">&#160;</td>
            <td>By:</td>
            <td style="border-bottom: 0.75pt solid #000000;">/s/ Eric Lord</td>
        </tr>
        <tr>
            <td style="width: 50%;">&#160;</td>
            <td>&#160;</td>
            <td>Name: Eric Lord</td>
        </tr>
        <tr>
            <td style="width: 50%;">&#160;</td>
            <td>&#160;</td>
            <td>Title: Head of Investment Banking</td>
        </tr>
    </table>
    <br>
    <hr width="100%" size="5" color="black" noshade="noshade">
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