United States securities and exchange commission logo





                           June 16, 2021

       Michael Bannon
       Chief Executive Officer
       Bantec, Inc.
       195 Paterson Avenue
       Little Falls, NJ 07424

                                                        Re: Bantec, Inc.
                                                            Form S-1 Filed June
9, 2021
                                                            File No. 333-256926

       Dear Mr. Bannon:

              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 Jeffrey
Gordon at 202-551-3866 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Manufacturing