Correspondence 0001104659-23-101917 from Neptune Wellness Solutions Inc. (NEPTF) (CIK 0001401395)
Neptune Wellness Solutions Inc. (NEPTF) (CIK 0001401395)
Date: Sept. 19, 2023 · CIK: 0001401395 · Accession: 0001104659-23-101917
AI Filing Summary & Sentiment
File numbers found in text: 333-273545
Show Raw Text
CORRESP
1
filename1.htm
545
Promenade du Centropolis, Suite 100
Tel.: +1450687 2262
Laval,
Québec, Canada H7T 0A3
Fax.: +1450687 2272
neptunecorp.com
Toll-free : 1888664 9166
VIA EDGAR
September 19, 2023
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Re: Neptune Wellness Solutions Inc.
Registration Statement on Form S-1 Filed
on July 31, 2023, as amended September 15, 2023
File No. 333-273545
Acceleration Request
Requested Date: September 20, 2023
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act
of 1933, as amended, Neptune Wellness Solutions Inc. (the “Registrant”) hereby requests that the above-referenced Registration
Statement on Form S-1 (File No. 333-273545) (the “Registration Statement”) be declared
effective at the “Requested Date” and “Requested Time” set forth above.
In the event that there is any change in the acceleration
request set forth in the preceding paragraph, the Registrant will promptly notify the U.S. Securities and Exchange Commission (the “Commission”)
of such change, in which case the Registrant may be making an oral request for acceleration of the effectiveness of the above-captioned
Registration Statement on Form S-1 in accordance with Rule 461 of the General Rules and Regulations under the Securities Act
of 1933, as amended. Such request may be made by any officer of the Registrant.
We request that we be notified of the effectiveness
of the Registration Statement by telephone to Christopher Piazza, Deputy General Counsel – Corporate of the Registrant, by email
at c.piazza@neptunecorp.com or at 828-409-6291. Thank you for your assistance.
Sincerely,
/s/
John Wirt
John Wirt
Executive Vice-President, General
Counsel