TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 6, 2022 Warren Kanders Chief Executive Officer Cadre Holdings, Inc. 13386 International Pkwy Jacksonville, FL 32218 Re: Cadre Holdings, Inc. Draft Registration Statement on Form S-1 Submitted June 1, 2022 CIK No. 0001860543 Dear Mr. Kanders: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Robert Lawrence, Esq.