0001062993-23-015980.txt : 20230907 0001062993-23-015980.hdr.sgml : 20230907 20230808122804 ACCESSION NUMBER: 0001062993-23-015980 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230808 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KWESST Micro Systems Inc. CENTRAL INDEX KEY: 0001889823 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 000000000 STATE OF INCORPORATION: A1 FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 155 TERENCE MATTHEWS CRESCENT, UNIT #1 CITY: KANATA STATE: A6 ZIP: K2M 2A8 BUSINESS PHONE: 613-319-0537 MAIL ADDRESS: STREET 1: 155 TERENCE MATTHEWS CRESCENT, UNIT #1 CITY: KANATA STATE: A6 ZIP: K2M 2A8 CORRESP 1 filename1.htm KWESST Micro Systems Inc.: CORRESP - Filed by newsfilecorp.com

August 8, 2023

VIA EDGAR 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549 

Re: Request for Acceleration - KWESST Micro Systems Inc.

Registration Statement on Form F-1

Filed August 2, 2023

(SEC File No. 333-273588)

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the 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. 333-273588), and permit said Registration Statement to become effective at 4:00 p.m. (Eastern Time) on August 9, 2023, 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/ Sean Homuth                          

Sean Homuth

Chief Financial Officer