February 17, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | AMMO, Inc. | |
| Registration Statement on Form S-3 (File No. 333-252786) |
Ladies and Gentlemen:
In accordance with Rule 461 of the Securities Act of 1933, as amended, AMMO, Inc. hereby respectfully requests that the effective date of the above-captioned Registration Statement be accelerated so that it will be declared effective at 9:00 a.m. Eastern Time on Friday, February 19, 2021, or as soon thereafter as possible.
| Very truly yours, | |
| AMMO, Inc. | |
| /s/ Robert D. Wiley | |
| Robert D. Wiley | |
| Chief Financial Officer |
