May 10, 2022
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: David Lin
Re: | The Marygold Companies, Inc. | |
Form S-3 | ||
Filed April 29, 2022 | ||
File No. 333-264586 | ||
Request For Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, The Marygold Companies, Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 5:00 p.m. Eastern Time, May 12, 2022, or as soon as practicable thereafter.
Please contact the undersigned at (949) 429-5370 or Peter Gennuso of McCarter & English, LLP at (212) 609-6862 with any questions. Also, please notify Mr. Gennuso when this request for acceleration has been granted.
Very truly yours, | |||
The Marygold Companies, Inc. | |||
By: | /s/Nicholas Gerber | ||
Nicholas Gerber | |||
Chief Executive Officer |