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May 1, 2023

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

Re: Cadre Holdings,
Inc.
Form 10-K for the
Fiscal Year Ended December 31, 2022
Filed March 15,
2023
File No. 001-40698

Dear Warren B. Kanders:

We have completed our review of your filing. 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.




Sincerely,


Division of Corporation Finance

Office of Industrial Applications and

Services