SEC Comment Letter 0000000000-24-010215 to Turning Point Brands, Inc. (TPB) (CIK 0001290677) (TPB)
Turning Point Brands, Inc. (TPB) (CIK 0001290677)
Date: Sept. 10, 2024 · CIK: 0001290677 · Accession: 0000000000-24-010215
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File numbers found in text: 001-37763
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September 10, 2024
Andrew Flynn
Chief Financial Officer
Turning Point Brands, Inc.
5201 Interchange Way
Louisville, KY 40229
Re:Turning Point Brands, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-37763
Dear Andrew Flynn:
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