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                              March 5, 2024

       Robert Berman
       Chief Executive Officer
       Rekor Systems, Inc.
       6721 Columbia Gateway Drive, Suite 400
       Columbia, MD 21046

                                                        Re: Rekor Systems, Inc.
                                                            Registration 
Statement on Form S-3
                                                            Filed February 27, 
2024
                                                            File No. 333-277393

       Dear Robert Berman:

              We have conducted a limited review of your registration statement 
and have the
       following comment(s).

              Please respond to this letter by amending your registration 
statement and providing the
       requested information. If you do not believe a comment applies to your 
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in 
your response.

              After reviewing any amendment to your registration statement and 
the information you
       provide in response to this letter, we may have additional comments.

       Registration Statement on Form S-3 Filed February 27, 2024

       General

   1.                                                   We note that your 
company incurred net losses in fiscal years 2021 and 2022. Please
                                                        update your financial 
statements and related financial information in accordance with Item
                                                        8-08(b) of Regulation 
S-X. Please note that you will be required to include your audited
                                                        financial statements or 
file and incorporate by reference your annual report for fiscal year
                                                        ended December 31, 
2023, before we will accelerate the effective date of this registration
                                                        statement.
               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.

              Refer to Rules 460 and 461 regarding requests for acceleration. 
Please allow adequate
       time for us to review any amendment prior to the requested effective 
date of the registration
 Robert Berman
Rekor Systems, Inc.
March 5, 2024
Page 2

statement.

       Please contact Eranga Dias at 202-551-8107 or Geoffrey Kruczek at 
202-551-3641 with
any other questions.



                                                        Sincerely,
FirstName LastNameRobert Berman
                                                        Division of Corporation 
Finance
Comapany NameRekor Systems, Inc.
                                                        Office of Manufacturing
March 5, 2024 Page 2
cc:       William Bruno
FirstName LastName