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