cbdMD, Inc.
8845 Red Oak Boulevard
Charlotte, North Carolina 28217
Writer’s Direct Line (919) 641-8759
'CORRESP'
| March 27, 2023 |
Office of Life Sciences
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549
| Attention: | Benjamin Richie |
| Division of Corporation Finance | |
| Office of Industrial Applications and Services |
Re: | cbdMD, Inc. (the "Company") |
Registration Statement on Form S-1
Filed March 13, 2023
File No. 333-270502
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to Wednesday, March 29, 2023, at 5:00 p.m., Eastern time, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Securities Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel Nason, Yeager, Gerson, Harris & Fumero, P.A. by calling Brian Pearlman, Esq. at (954) 880-9484.
| Thank you. | |
Sincerely,
/s/ T. Ronan Kennedy T. Ronan Kennedy Interim Chief Executive Officer and |
cc: | Brian Pearlman, Esq., Nason Yeager Gerson Harris & Fumero, P.A. |
Brian Bernstein, Esq., Nason Yeager Gerson Harris & Fumero, P.A.