JUPITER WELLNESS, INC.
725 N. Hwy A1A, Suite C-106
Jupiter, FL 33477
August 17, 2020
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Division of Corporation Finance
Attention: Mary Beth Breslin, Kristin Lochhead, Kate Tillan, Jeffrey Gabor
Re: Jupiter Wellness, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed July 28, 2020
File No. 333-239229
Ladies and Gentlemen:
Jupiter Wellness, Inc. (the “Company”) is hereby submitting an Amendment No. 2 to Registration Statement on Form S-1 (“Amendment No. 2”). Amendment No. 2 updates the Registration statement to include updated information including the financial information for the quarter ended June 30, 2020 and related disclosure for the quarter ended June 30, 2020 and includes our previously omitted opinion of counsel.
We hope the foregoing answers are responsive to your comments. Please do not hesitate to contact me or our counsel with any questions or comments regarding this correspondence on the revised S-1.
Sincerely, | |
/s/ Brian John | |
Brian John Chief Executive Officer |
cc: (via email)
Arthur Marcus