DAVIDOFF HUTCHER & CITRON LLP
605 Third Avenue, 34th Floor
New York, New York 10158
(212) 557-7200
September 14, 2017
Thomas Kluck
Legal Branch Chief
Office of Real Estate Commodities
Division of Corporation Finance
U.S. Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549
Re: Cosmos Holdings, Inc.
Revised Preliminary Information
Statement on Schedule 14C
First Filed September 1, 2017
File No. 000-54436
Dear Mr. Kluck:
On behalf of Cosmos Holdings, Inc. (the “Company”), we have filed a revised Preliminary Information Statement on this date.
In response to General Comment 1, please be advised that the references on pages 11 and 12 to a merger in connection with the Reverse Stock Split were in error. They were a carryover from a prior document and there is no merger contemplated in connection with the Reverse Stock Split.
Very truly yours,
DAVIDOFF HUTCHER & CITRON LLP | |||
By: | /s/ Elliot H. Lutzker | ||
|
| Elliot H. Lutzker |
cc: Cosmos Holdings, Inc.