Jupiter Wellness Inc.
725 North Highway AIA Suite C106
Jupiter, FL 33477
May 12, 2023
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Ms. Jane Park and Ms. Loan Lauren Nguyen
RE: | Jupiter Wellness, Inc. | |
Info: | Form S-1 filed February 15, 2023 | |
Correspondence filed February 24, 2023 Correspondence filed April 14, 2023 | ||
File No. 333-269794 |
Dear Ms. Jane Park and Ms. Loan Lauren Nguyen:
Reference is made to the comment letter dated March 24, 2023 (the “Comment Letter”) issued by the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) and your oral communication with our counsel Arthur Marcus, relating to the registration statement on Form S-1 (File No. 333-269794), which was submitted to the Commission by Jupiter Wellness, Inc. (the “Company” or “we”) on February 15, 2023, and the correspondence filled with the Commission by the Company on February 24, 2023 and on April 14, 2023. Please be advised that the Company has been delisted from Upstream effective April 21, 2023. As of the date of this letter, there is only one shareholder whose shares had been registered with Upstream, and the Company is in the process of getting the shares transferred back to the Company’s transfer agent.
We have also updated the Registration Statement on Form S-1/A (“Registration Statement”) which is submitted to the Commission simultaneously together with this letter, to include the updated financials for the three months ended March 31, 2023 and the year ended December 31, 2022.
Should you have any questions regarding the foregoing, please do not hesitate to contact our counsel Arthur Marcus at amarcus@srf.law with any questions or comments regarding this correspondence. Thank you.
Sincerely, | ||
Jupiter Wellness, Inc. | ||
By: | /s/Brian John | |
Brian John | ||
Chief Executive Officer |