SEC Comment Letter 0000000000-23-010999 to Turning Point Brands, Inc. (TPB) (CIK 0001290677) (TPB)
Turning Point Brands, Inc. (TPB) (CIK 0001290677)
Date: Oct. 5, 2023 · CIK: 0001290677 · Accession: 0000000000-23-010999
AI Filing Summary & Sentiment
File numbers found in text: 333-274825
Letter
United States securities and exchange commission logo October 5, 2023 Graham Purdy Chief Executive Officer Turning Point Brands, Inc. 5201 Interchange Way Louisville, Kentucky 40229 Re:Turning Point Brands, Inc. Registration Statement on Form S-3 Filed October 2, 2023 File No. 333-274825 Dear Graham Purdy: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
Show Raw Text
United States securities and exchange commission logo
October 5, 2023
Graham Purdy
Chief Executive Officer
Turning Point Brands, Inc.
5201 Interchange Way
Louisville, Kentucky 40229
Re:Turning Point Brands, Inc.
Registration Statement on Form S-3
Filed October 2, 2023
File No. 333-274825
Dear Graham Purdy:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing