United States securities and exchange commission logo February 16, 2023 William J. Delgado Chief Executive Officer Global Digital Solutions, Inc. 777 South Flagler Drive West Palm Beach , FL 33401 Re: Global Digital Solutions, Inc. Registration Statement on Form S-1 Filed February 10, 2023 File No. 333-269716 Dear William J. Delgado: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Benjamin Richie at 202-551-7857 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Chase Chandler