LFTD Partners Inc.
4227 Habana Avenue
Jacksonville, FL 32217
August 24, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance, Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jan Woo; Edwin Kim
Re: LFTD Partners Inc.
Registration Statement on Form S-1
File No. 333-232985
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, LFTD Partners Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-232985), as amended, so that it may become effective at 4:10 p.m. Eastern time on August 26, 2021, or as soon thereafter as practicable, or at such later time as the Company or its counsel may orally request by telephone call to the staff of the U.S. Securities and Exchange Commission. Please contact David S. Hunt, Esq., counsel to the Company, at (801) 355-7878, to provide notice of effectiveness, or if you have any other questions regarding this matter.
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| Very truly yours, | |
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| LFTD PARTNERS INC. | |
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| By: | /s/ Gerard M. Jacobs |
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| Name: Gerard M. Jacobs |
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| Title: Chief Executive Officer |
