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Published on August 2, 2021
CADRE HOLDINGS, INC.
13386 International Pkwy
Jacksonville, FL 32218
August 2, 2021
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Cadre Holdings, Inc. |
Registration Statement on Form S-1
File No. 333-257849
| Acceleration Request | ||
| Requested Date: | August 4, 2021 | |
| Requested Time: | 4:00 P.M. Eastern Daylight Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cadre Holdings, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-257849) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Kane Kessler, P.C., by calling Robert L. Lawrence (212) 519-5103.
| Very truly yours, | ||
| Cadre Holdings, Inc. | ||
| By: | /s/ Blaine Browers | |
| Name: Blaine Browers | ||
| Title: Chief Financial Officer | ||
cc: Warren B. Kanders, Cadre Holdings, Inc.
Robert L. Lawrence, Kane Kessler, P.C.
Robert E. Buckholz, Sullivan & Cromwell LLP
Ekaterina Roze, Sullivan & Cromwell LLP