March 22, 2019 Mark S. Elliott Chief Financial Officer and Chief Operating Officer Level Brands, Inc. 4521 Sharon Road, Suite 450 Charlotte, NC 28211 Re: Level Brands, Inc. Preliminary Information Statement on Schedule 14A Filed February 14, 2019 File No. 001-38299 Dear Mr. Elliott: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction cc: Brian Pearlman