KWESST Micro Systems Inc.
155 Terence Matthews Crescent
Unit #1, Ottawa, Ontario, K2M 2A8
November 16, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jan Woo
Patrick Faller
Melissa Kindelan
Christine Dietz
Re: Request for Acceleration - KWESST Micro Systems Inc.
Registration Statement on Form F-1
(SEC File No. 333-266897)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the United States Securities Act of 1933, as amended, KWESST Micro Systems Inc. (the "Company"), respectfully requests that the Commission accelerate the effectiveness of the above-referenced Registration Statement on Form F-1 (File No. 333-266897), and permit said Registration Statement to become effective at 5:00 p.m. Eastern Time on November 17, 2022, or as soon thereafter as practicable.
The Company hereby authorizes Richard Raymer, an attorney with our outside legal counsel, Dorsey & Whitney LLP, to orally modify or withdraw this request for acceleration.
Please contact Richard Raymer of Dorsey & Whitney LLP at (416) 367-7388 with any questions with respect to this request.
Sincerely,
KWESST MICRO SYSTEMS INC.
/s/ Steve Archambault
Steve Archambault
Chief Financial Officer
cc: Richard Raymer, Dorsey & Whitney LLP