TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 28, 2021 Stewart Kantor Chief Financial Officer Ondas Holdings Inc. 61 Old South Road, #495 Nantucket, MA 02554 Re: Ondas Holdings Inc. Registration Statement on Form S-3 Filed October 22, 2021 File No. 333-260450 Dear Mr. Kantor: 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Christina Russo