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CORRESP Filing
Laird Superfood (LSF) CORRESPCorrespondence with SEC
Filed: 26 Dec 23, 12:00am
LAIRD SUPERFOOD, INC.
December 26, 2023
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Laird Superfood, Inc.
Registration Statement on Form S-3 (File No. 333-276235)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Laird Superfood, Inc., a Delaware corporation, hereby requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-276235) and declare the Registration Statement effective as of Friday, December 29, 2023, at 2:00 p.m., Eastern time, or as soon as practicable thereafter.
Please contact the undersigned at (541) 588-3600, or David R. Crandall of Hogan Lovells US LLP at (303) 454-2449 with any questions. Also, please notify Mr. Crandall when this request for acceleration has been granted.
Very truly yours,
Laird Superfood, Inc.
By: /s/ Anya Hamill
Name: Anya Hamill
Title: Chief Financial Officer
cc: David R. Crandall, Hogan Lovells US LLP
5303 Spine Road, Suite 204, Boulder, Colorado 80301 Phone (541) 588-3600