June 15, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
Attn: Andi Carpenter, Esq.
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | Minim, Inc. (CIK No. 0001467761) | |
| Registration Statement on Form S-1 (File No. 333-256958) |
Dear Ms. Carpenter:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Minim, Inc. (the “Company”) respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 9:30 a.m., Eastern Time, on June 17, 2021, or as soon thereafter as is practicable.
We wish to advise you that there is no underwriter presently engaged for the offer and sale of securities contemplated by the above-referenced Registration Statement.
This letter constitutes the Company’s confirmation of its awareness of its obligations under the Act.
| Very truly yours, | ||
| Minim, Inc. | ||
| By: | /s/ Sean Doherty | |
| Name: | Sean Doherty | |
| Title: | Chief Financial Officer | |
| Cc: | Richard F. Langan, Jr., Esq. |
| Nixon Peabody LLP | |
| Pierce H. Han, Esq. | |
| Nixon Peabody LLP |
