TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 3, 2021 Eric A. Brock Chairman and Chief Executive Officer Ondas Holdings Inc. 61 Old South Rd. #495 Nantucket, MA 02554 Re: Ondas Holdings Inc. Registration Statement on Form S-3 Filed January 29, 2021 File No. 333-252571 Dear Mr. Brock: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Effie Simpson at (202) 551-3346 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Christina Russo