EMAIL: SFeldman@olshanlaw.com
DIRECT DIAL: 212.451.2234
August 28, 2023
VIA EMAIL AND EDGAR
| U.S. Securities and Exchange Commission | |
| 100 F Street, N.E. | |
| Washington, D.C. 20549 | |
| Attention: | Eranga Dias, Esq. |
| Division of Corporation Finance | |
| Office of Manufacturing | |
| Re: | Coyuchi, Inc. | |
| Offering Statement on Form 1-A POS, filed August 16, 2023 (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 10:00 a.m., Eastern time, on Wednesday, August 30, 2023, or as soon as possible thereafter.
Please advise the undersigned of the qualification of the Offering Statement.
| 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 28, 2023
| U.S. Securities and Exchange Commission | |
| 100 F Street, N.E. | |
| Washington, D.C. 20549 | |
| Attention: | Eranga Dias, Esq. |
| Division of Corporation Finance | |
| Office of Manufacturing | |
| Re: | Coyuchi, Inc. | |
| Offering Statement on Form 1-A POS, filed August 16, 2023 (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 10:00 a.m., Eastern time, on Wednesday, August 30, 2023, or as soon as possible thereafter.
| Very truly yours, | ||
| COYUCHI, INC. | ||
| By: | /s/ Eileen Mockus | |
| Eileen Mockus | ||
| Chief Executive Officer | ||