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December 29, 2021

Warren B. Kanders
Chief Executive Officer
Cadre Holdings, Inc.
13386 International Pkwy
Jacksonville, FL 32218

Re: Cadre Holdings,
Inc.
Registration
Statement on Form S-1
Filed December 22,
2021
File No. 333-261852

Dear Mr. Kanders:

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 Gary
Guttenberg at (202) 551-6477 with any questions.




Sincerely,


Division of Corporation Finance

Office of Life Sciences
cc: Robert L. Lawrence,
Esq.