June 16, 2023

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:	Dragonfly Energy Holdings Corp.
	Registration Statement on Form S-1
	File No. 333-272401

 

Ladies and Gentlemen:

 

Dragonfly Energy Holdings Corp. hereby requests that its acceleration request dated June 14, 2023 be withdrawn. Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 with any questions.

 

	Sincerely,
	DRAGONFLY ENERGY HOLDINGS CORP.
	By:	/s/ Denis Phares
	Name:	Denis Phares
	Title:	Chief Executive Officer