Email: Sfeldman@olshanlaw.com
Direct Dial: 212.451.2234
August 5, 2022
VIA EMAIL AND EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Patrick Fullem, Esq. and Sherry Haywood, Esq. |
| Division of Corporation Finance |
| Office of Manufacturing |
| Re: | Coyuchi, Inc. | |
| Offering Statement on Form 1-A (No. 024-11888) |
Ladies and Gentlemen:
On behalf of Coyuchi, Inc. (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Offering Statement to 4:00 p.m., Eastern time, on Tuesday, August 9, 2022, or as soon as possible thereafter.
| Very truly yours, | |
| /s/ Spencer G. Feldman | |
| Spencer G. Feldman | |
cc: Ms. Eileen Mockus
COYUCHI, INC.
1400 Tennessee Street, Unit 1
San Francisco, California 94107
August 5, 2022
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Patrick Fullem, Esq. and Sherry Haywood, Esq.
Division of Corporation Finance
Office of Manufacturing
| Re: | Coyuchi, Inc. | |
| Offering Statement on Form 1-A (No. 024-11888) |
Ladies and Gentlemen:
Coyuchi, Inc. hereby requests that the qualification of the above-referenced Offering Statement be accelerated so that it will become effective at 4:00 p.m., Eastern time, on Tuesday, August 9, 2022, or as soon as possible thereafter.
| Very truly yours, | ||
| COYUCHI, INC. | ||
| By: | /s/ Eileen Mockus | |
| Eileen Mockus | ||
| Chief Executive Officer | ||