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                     May 1, 2023

       Warren B. Kanders
       Chief Executive Officer
       Cadre Holdings, Inc.
       13386 International Parkway
       Jacksonville, FL 32218

                                                        Re: Cadre Holdings,
Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2022
                                                            Filed March 15,
2023
                                                            File No. 001-40698

       Dear Warren B. Kanders:

              We have completed our review of your filing. 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.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Industrial Applications and

                     Services