June 6, 2019
United States Securities and Exchange Commission
Washington, DC 20549
| Re: | Bantek, Inc. |
Post-Effective Amendment No. 3 to Form S-1
Filed May 8, 2019
File No. 333-230003
Dear Sir or Madam:
Please see our responses to the Commission’s verbal comments:
Comment 1: The Commission noted that the financial statements needed to be updated to the most recent quarter.
Response 1: The registration statement has been revised to include March 31, 2019 financial statements and notes. In addition, the MD&A and other areas have been updated accordingly.
Comment 2: The Commission noted some instances where the former name, Drone USA, Inc., was used instead of Bantek, Inc.
Response 2: The registration statement has been revised to update the name of the Company to Bantek, Inc. where applicable.
Sincerely,
Bantek, Inc.
/s/ Michael Bannon
Michael Bannon
Chief Executive Officer
