August 16, 2024 David Wilson Chief Financial Officer Powerfleet, Inc. 123 Tice Boulevard Woodcliff Lake, NJ 07677 Re: Powerfleet, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-39080 Dear David Wilson: 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 Manufacturing