March 30, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Anne McConnell |
| Kevin Stertzel |
| Re: | AMMO, INC. |
Form 10-Q for the period ended December 31, 2022
Filed February 14, 2023
Form 8-K
Filed February 14, 2023
File No. 001-13101
Response Dated March 3, 2023
Ladies and Gentlemen:
Reference is made to the comment letter (the “Comment Letter”), dated March 17, 2023, from the staff of the Securities and Exchange Commission regarding the above captioned filings of AMMO, Inc. (the “Company”).
Pursuant to our counsel’s discussion with Mr. Stertzel on March 28, 2023, to allow the Company to properly gather information and prepare the responses to the Comment Letter, the Company respectfully requests an extension to respond to the Comment Letter by no later than April 14, 2023.
Please direct any comments or questions to me at (480) 947-0001.
| Very truly yours, | |
| AMMO, Inc. | |
| /s/ Robert D. Wiley | |
| Robert D. Wiley | |
| Chief Financial Officer |
