November 24, 2020

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:	AMMO, Inc.
	Registration Statement on Form S-1 (File No. 333-248800)

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on November 24, 2020, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for Tuesday, November 24, 2020 at 5:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

Very truly yours,

AMMO, Inc.

/s/ Robert D. Wiley

Robert D. Wiley

Chief Financial Officer