ROBERT L. B. DIENER
Attorney at Law
41 Ulua Place
Haiku, HI 96708
(808) 573-6163 Fax: (310) 362-8887
rob@rdienerlaw.com
October 22, 2020
VIA EDGAR
Securities and Exchange Commission
100 F. Street, NE
Washington, DC 20549
Re: | Stem Holdings, Inc. |
Request for Withdrawal Pursuant to Rule 477 of Post-Effective Amendments No. 1 and No. 2 to Form S-1 filed under form type POS AM
(File No. 333-239226)
Ladies and Gentlemen:
On behalf of Stem Holdings, Inc. (the “Company”), we hereby submit this letter to notify the Securities and Exchange Commission (the “SEC”) of the withdrawal of Post-Effective Amendments No. 1 and No. 2 to Form S-1 (File No. 333-239226). This withdrawal does not affect Amendment No. 3 which is not being withdrawn. The Company filed Post-Effective Amendment No. 3 to Form S-1 on October 21, 2020.
Thank you for your assistance with this matter. If you have any questions or comments concerning this request, please call me at (808) 292-2063.
Sincerely, | |
ROBERT DIENER |
cc: | Stem Holdings, Inc. |
Admitted to practice in the State of California
Not admitted to practice in the State of Hawaii