4Less Group, Inc.
106 W. Mayflower
Las Vegas, Nevada 89030
FILED AS CORRESPONDENCE ON EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C.
Attn: SEC Attorney K. Bagley
September 22, 2021
Re: | Request for Qualification – 4Less Group, Inc. (the “Company”) S-1 Registration Statement filed on September 17, 2021 (File Number 333-259622) |
Dear Sir or Madam:
The Company respectfully requests that the above-referenced S-1 be declared effective by the Securities and Exchange Commission by 4:00 p.m., Monday, September 27, 2021.
Please contact our securities counsel, Frederick M. Lehrer, at (561) 706-7646 or flehrer@securitiesattorney1.com, should you have any questions regarding this request for qualification.
Thank you.
Sincerely yours,
/s/ Tim Armes
By: Tim Armes
Chief Executive Officer