United States securities and exchange commission logo September 22, 2022 Michael Bannon Chief Executive Officer Bantec, Inc. 195 Paterson Avenue Little Falls, NJ 07424 Re: Bantec, Inc. Registration Statement on Form S-1 Filed September 16, 2022 File No. 333-267472 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Matt Stout