SecProbe.io

CORRESP
1
filename1.htm

      Turning Point Brands, Inc.

      5201 Interchange Way

      Louisville, KY 40229

      October 6, 2023

      Division of Corporation Finance

      U.S. Securities and Exchange Commission

      Office of Manufacturing

      100 F Street, N.E.

      Washington, D.C. 20549

      Attention: Jay Ingram and Erin Donahue

      RE : Turning Point Brands, Inc. Registration Statement on Form S-3 (File No. 333-274825)

      Ladies and Gentlemen:

      Reference is made to the Registration Statement on Form S-3 (No. 333-274825) of Turning Point Brands, Inc., a Delaware corporation (the “Company”), initially filed with the Securities and Exchange Commission (the “Commission”)
        on October 2, 2023 (the “Registration Statement”).

      Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the effective date of the
        above-referenced Registration Statement be accelerated so that the Registration Statement may become effective at 4:00 p.m. Eastern Time on October 12, 2023, or as soon as practicable thereafter or at such later time as the Company or its counsel
        may orally request via telephone call to the staff of the Commission.

        Once the Registration Statement is effective, please orally confirm the event with our counsel, Milbank LLP, by
            calling Brett Nadritch at (212) 530-5301, and then send written confirmation to the addressees listed on the cover of the Registration Statement.

        Thank you for your assistance in this matter.

      [Signature page follows]

              Very truly yours,

              Turning Point Brands, Inc.

              By:  /s/ Brian Wigginton

              Name: Brian Wigginton

              Title:   Chief Accounting Officer