United States securities and exchange commission logo September 2, 2021 Chia-Lin Simmons Chief Executive Officer Nxt-ID, Inc. 288 Christian Street Hangar C 2nd Floor Oxford, CT 06478 Re: Nxt-ID, Inc. Registration Statement on Form S-3 Filed August 30, 2021 File No. 333-259145 Dear Ms. Simmons: 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 Nicholas Lamparski at 202-551-4695 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: David E. Danovitch