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                          May 6, 2024

       Mark DiSiena
       Chief Financial Officer
       AgEagle Aerial Systems Inc.
       8201 E. 34th Cir N, Suite 1307
       Wichita, Kansas 67226

                                                        Re: AgEagle Aerial 
Systems Inc.
                                                            Registration 
Statement on Form S-1
                                                            Filed on April 29, 
2024
                                                            File No. 333-278978

       Dear Mark DiSiena:

              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 Jenny 
O'Shanick at 202-551-8005 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Manufacturing
       cc:                                              Tahra Wright