VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
September 27, 2021
Re: | Zummo Flight Technologies Inc. |
Post-Qualification Amendment to Offering Statement on Form 1-A | |
File No. 024-11347 |
Ladies and Gentlemen:
On behalf of Zummo flight Technologies Inc. (the “Company”), I hereby request qualification of the above-referenced offering statement at 11:40AM, Eastern Time, on Wednesday, September 30, 2021, or as soon thereafter as is practicable.
Sincerely,
/s/ Robert Zummo
Robert Zummo
Chief Executive Officer
Zummo Flight Technologies Inc.